Kevin maintains a household that includes a cousin, Oscar (age 12), a niece, Meredith (age 18), and a son, Ryan, (age 26). All are full-time students. Kevin furnishes all of their support. How many dependents does Kevin have?

a. Three. The niece falls into the qualifying child category. The cousin and

son do not, due to the relationship and age tests, but they both fall into the

qualifying relative category.

b. The niece is the only dependent because she falls into the qualifying

relative category.

c. The son is the only dependent because he falls into the qualifying child

category.

d. None of the above.