Diego is attempting to file his oldest son Juan on his return, who is twenty-three (23) years old. Which answer best describes a scenario wherein Diego can claim an exemption?

a. Juan must be a full-time student, who lived with Diego over half the year, and who did not pay over half of his own support, to be considered a Qualifying Child.

b. Juan, assuming he made less than $4,150, didn't go to school, and lived with Diego for five months, but otherwise had over half his support paid by Diego, could be claimed as a Qualifying Relative.

c. Juan must be permanently and totally disabled, live over half the year with Diego, and have over half his support covered by Diego to be considered a Qualifying Child.

d. All of the above