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28. LO.4 Analyze each of the characteristics in considering the indicated test for depen- dency as a qualifying child or qualifying relative. For each of the last two columns, state whether the test is Met, Not Met, or Not Applicable (NA). Qualifying Child Test Qualifying Relative Test Characteristic a. Taxpayer's son reports gross income of $7,000. Taxpayer's niece reports gross income of $3,000. Taxpayer's uncle lives with him. Taxpayer's daughter is 25 and disabled. Taxpayer's daughter is age 18, reports gross income of $8,000, and does not live with him. Taxpayer's cousin does not live with her. Gross income Gross income Relationship Age Residence Gross income Gross income Relationship Age Gross income Relationship Taxpayer's brother does not live with her. Taxpayer's sister has dropped out of school, is age 17, and lives with him. Relationship Relationship h. Relationship Residence Residence Relationship Residence Age Relationship Age Relationship Residence Relationship Taxpayer's older nephew is age 23 and a full-time student. Taxpayer's grandson lives with her and reports gross income of $7,000. Relationship Gross income