Daniel is a single taxpayer who supports his $22-$year$-$old twin niece and nephew. His niece

is a full$-$time student and lives with Daniel, while the nephew is not a full$-$time student and

lives independently but receives financial support from Daniel. Daniel's niece earns $$5,000$

from a part$-$time job, and his nephew earns $$8,000$ from a full$-$time job. Use $2023$ Tax Year.

a$.$ Determine whether Daniel can claim his niece and$/$or nephew as dependents on his

tax return. Justify your answer.

b$.$ Explain the criteria that must be met for Daniel to claim each individual as a

dependent.