Jerry, age 23, a full-time student and not disabled, lives with William and Sheila Carson. Jerry is William's older brother. Jerry is single, a U.S. citizen, and does not provide more than one-half of his own support. William and Sheila are both 21 and file a joint return. Can William and Shella claim Jerry as a qualifying child? Required: Go to the IRS website (www.lrs.gov) and revlew Publication 501. Write a letter to William and Shella stating if they can claim Jerry as a qualifying child: Share your letter with your classmates and ask for their feedback