Determine whether the individuals will qualify as the taxpayer's dependent in each of the following independent scenarios. Specify whether the dependent would come under the qualifying child category, the qualifying relative category, or "not applicable" (if the individual does not qualify as a dependent). a. Andy maintains a household that includes a cousin (age 12), a niece (age 18), and a son (age 26). All are full-time students. Andy furnishes all of their support, and all are "members of the household." Cousin Niece Son b. Mandeep provides all of the support of a family friend's son (age 20), who lives with her. She also furnishes most of the support of her stepmother, who does not live with her. Family friend's son Stepmother c. Raul, a U.S. citizen, lives in Costa Rica. Raul's household includes a friend, Mariana, who is age 19 and a citizen of Costa Rica. Raul provides all of Mariana's support. Raul's friend, Mariana d. Karen maintains a household that includes her ex-spouse, her mother-in-law, and her brother-in-law (age 23 and not a full-time student). Karen provides more than half of all their support. Karen is single and was divorced last year. Ex-husband Mother-in-law Brother-in-law