Dwight is unmarried and has a 20-year-old daughter, Emma, who is a full-time college student. Emma has a full-time job which she uses to pay most of her expenses including college, and she lives at home with Dwight. Emma is filing as a non-dependent this year and claiming the AOTC. Dwight wants to claim Emma for HOH purposes only, since he pays more than half the cost of keeping up the home.

Which of the following is TRUE?