Michelle provides more than half the support of her son, Andrew, who does not live with her. Andrew is 26 and is a full-time student in graduate school. He earns $2,000 per year from his first part-time job and $500 from a second part-time job while receiving a scholarship of $10,000 to cover tuition. He also receives nontaxable interest from city bonds in the amount of $6,000. What is Andrew's gross income, and is he considered Michelle's dependent?

a.Gross income is $2,500, and he meets the dependency test.

b.Gross income is $6,000, and he meets the dependency test.

c.Gross income is $2,500, but he does not meet the dependency test.

d.Gross income is $16,000, and he does not meet the dependency test.

e.Gross income is $18,500, and he does not meet the dependency test.