Concerening the dependency exemptions identify each statement by one of these categories:

A. Could be a qualifying child

B. Could be a qualifying relative

C. Could be either a qualifying child or a qualifying relative

D. Could ne neither a qualifying child nor a qualifying relative

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1. A niece who lives with a taxpayer, is 20 years old and earns $5,000 and is a full time student

2. A half brother who lives with a taxpayer

3. A cousin who does not live with the taxpayer

4. A stepdaughter who does not live with taxpayer

5. An ex husband where the divorce happened last year and who lives with taxpayer

Please indicate which letter(a,b,c,d,) matches with problems (1,2,3,4,5) and explain. Please make sure all numbers have been matched