\\. 'I. I. 4" Please indicate whether the following individuals are a Qualifying Child, Qualifying Relative, Both or Neither as to the taxpayer. Circle the appropriate answer. (a) Taxpayer's adopted brother lives with him and has $9,000 gross income. Qualifying Child Only Qualifying Relative Only Both Neither (b) Taxpayer's niece is 40 years old, does not live with the taxpayer, and is a full-time student. Qualifying Child Only Qualifying Relative Only Both Neither (c) Taxpayer provides over 3/2 of the support of his college roommate. Qualifying Child Only Qualifying Relative Only Both Neither