In prior years, Nazir was single and he was a qualifying child of his parents. This year Nazir, age 23 and a full-time student, got married. Nazir and his wife file a joint return. If they were to file separately, Nazir would report a $0 tax liability. Nazir's wife would report a $200 tax liability. Nazir's parents cannot claim him as a dependent this year. True or False