Magda maintains a household that includes a son (age 30 ) and a cousin (age 28). She can claim the cousin as a dependent but not her son. Apparently her son doesn't satisfy the tests for a "qualifying child" or "qualifying relative." a. For the son to be classified as a "qualifying child", which of the following tests would have to be satisfied? Select "Yes" or "No" whichever is applicable. b. For the son or the cousin to be classified as a "qualifying relative", which of the following tests would have to be satisfied? Select "Yes" or "No" whichever is applicable