Mike's is from Mexico and has lived with his aunt and uncle in the U.S. since the age of 19 but has remained a citizen of Mexico He is now 23, single, graduated form college and still lives with his aunt and uncle. During 2020, Manuel's aunt and uncle provided living expenses for him that total $10,000. Manuel works part-time and during 2020, he earned $3,000. In late November of 2020, he went back to Mexico for one week to visit other family. Mike's aunt and uncle file jointly and neither they nor Mike can be claimed as dependents on another person's tax return. Mike's aunt and uncle are wondering - can they claim Mike as a dependent in 2020? Yes, as a qualifying relative Yes, as a qualifying child Yes, he would quality as either a qualifying child or qualifying relative