Jim Planter, who reached age 65 on January 1, 2020, filed a joint return for 2020 with his wife Rita, age 50. Mary, their 21-year-old daughter, was a full-time student at a college until her graduation on June 2, 2020. The daughter had $6,500 of income and provided 25% of her own support during 2020. In addition, during 2020 the Planters were the sole support for Rita's niece, age 27, who had no income. How many individuals qualify as a dependent for the Planters? Incorrect. The Planters' daughter is a qualifying child (i.e., she did not provide more than half of her own support, and she is a full-time student under age 24). Their niece is a qualifying relative (i.e., they provided more than half of her support, and her gross income was less than $4,300). 2