Macy, age $22$ and disabled, has been living with her older brother, Leon, since last December when their parents died in an auto accident. Leon has been providing all of her support as her share of the life insurance benefit was put into a trust for her college education. Leon is asking his planner about Macy's status as a qualifying relative because her life insurance benefit was $$250,000.$ He hopes to use the head of household status this year. What does the planner tell him?

A$)$

Because Leon provided all of Macy$$s support this year, he may claim her as a dependent.

B$)$

Even though Leon supported Macy, Leon cannot list her as a dependent because her insurance benefit was so large.

C$)$

Leon cannot list Macy as a dependent and claim head of household status.

D$)$

Only the trust can list Macy as a dependent on its return.