Dependency Requirements. Wes and Tina are a married couple and provide financial assistance to several persons during the current year. For the situations below, determine whether the individuals qualify as Wes and Tina's dependents. In all of the situations below, assume that any dependency tests not mentioned have been met. a. Brian is age 24 and Wes and Tina's son. He is a full-time student and lives in an apart- ment near campus. Wes and Tina provide over 50% of his support. Brian works as a waiter and earned $5,200. b. Same as part a except that Brian is a part-time student. c. Sherry is age 22 and Wes and Tina's daughter. She is a full-time student and lives in the college dormitory. Wes and Tina provide over 50% of her support. Sherry works part- time as a bookkeeper and earned $5,000. d. Same as Part c except that Sherry is a part-time student. e. Granny, age 82, is Tina's grandmother and lives with Wes and Tina. During the current year, Granny's only source of income was her Social Security of $12,000 (the Social Security is wholly tax-exempt in this situation). Granny uses her income to pay for 40% of her total support; Wes and Tina provide the remainder of Granny's support