B. All of the following qualify as a dependent EXCEPT A. Your 17-year-old niece who is a resident of Canada but lived with you for 10 months. She earned $500 during the summer, and you provided more than half of her total support. Your son who filed a joint return with his wife to receive a refund of all his withholding. No tax liability would have been due even if they had filed separate returns. All other dependent tests are met. Your 23-year-old daughter who is not a student and earned $4,350. She lived with you all year, and you provided more than half of her total support D. Your deceased wife's stepmother, who lived with you for 7 months during the tax year. She had no income and filed no tax return. You provided more than half of her total support. C. 0