Jason, 39 and single, helps support his mother Maria, his son Jeff, his father Rod, his brother Mark, and his girlfriend Layla (not Jeff's mother), all of whom are U.S. citizens with SSNs and none of whom file a joint tax return with anyone else. Maria, Jeff, Rod, Mark and Layla cannot be claimed as dependents of anyone else (other than potentially Jason), and none of them are disabled. Jason has gross income of over $100,000 in 2020.

Maria (Jason's mother), single, did not live with Jason at all in 2020. She lived in her own home across the street from Jason. Jason provided 80% of Maria’s support in 2020, and Maria's only income was municipal bond interest of $5,000.

Jeff (Jason's son), 21, single, lived with Jason for all of 2020. Jeff was not a student. Jeff worked part-time and earned wages of $4,000. Jason provided 25% of Jeff’s support in 2020, and Jeff’s girlfriend provided 60% of Jeff’s support. Jeff provided 15% of his own support.

Rod (Jason's father), single, lived with Jason. Rod and Maria divorced over 10 years ago. Jason provided 60% of Rod’s support in 2020, and Rod provided 40% of his own support in 2020. Rod had gross income of $5,000.

Mark (Jason's brother) is 17, single and lived with Jason for all of 2020. Mark had gross income of $10,000 in 2020, most of which Mark put into savings. Jason provided 20% of Mark’s support, Mark’s aunt provided 55% of Mark’s support, and Mark provided 25% of his own support.

Layla (Jason's girlfriend), 40, single, lived with Jason for all of 2020. Layla had no income in 2020, and Jason provided all of her support.

1) For dependency purposes, which of the following people are qualifying children of Jason in 2020? (**Select all that apply.)

Maria; Jeff; Rod; Mark; Layla

2) For dependency purposes, which of the following people are qualifying relatives of Jason for 2020? (**Select all that apply.)

Maria; Jeff; Rod; Mark; Layla