In which, if any, of the following situations may the individual not be claimed as a dependent of the taxpayer? Oa. A stepmother who does not live with the taxpayer. Ob. A half-brother who does not live with the taxpayer and is a citizen and resident of Honduras. c. A former spouse who lives with the taxpayer (divorce took place last year). Od. A cousin who lives with the taxpayer. e. A married daughter who lives with the taxpayer