federal tax 2021

Joe is the Smith family's 21-year-old son. Joe is a full-time student living at university but plans to return home when the school year ends. During the year, Joe earned $4,000 of income working part time. Joe's support totaled $30,000 for the year, and Joe paid $7,000 of those expenses with his own funds. Joe's parents paid $14,000 and Joe's grandparents paid $9,000. Select eh statement that most accurately describes whether Joe is a dependent of his parents for the tax year. Joe fails the support test for both qualifying child and qualifying relative Joe is a qualifying child of his parents Joe is a qualifying relative of his parents Joe is not a dependent of his parents because he fails the gross income test