Part F. Q 39-42. Based only on the facts as stated in each separate situation, determine whether the following described individuals could be classified as a Qualifying Child (Q), Qualifying Relative (QR), Both, or Neither with respect to the taxpayer for 2021. Assume only the facts that are stated. Scantron answer choices are: a. Could be a Qualifying Child (QC) b. Could be a Qualifying Relative (QR) c. Could be both a QC & QR d. Does not satisfy the definition of either a QC or QR. 39. Taxpayer's younger brother lives with her (when he is not away at college) and has earned income from a PWC internship of $11,000. 40. Taxpayer's aunt has gross income of $6,200. 41. Taxpayer's girlfriend lives with taxpayer and has gross income of $4,000. 42. Taxpayer's son is age 30, is intellectually disabled, lives away from home at a fulltime school where he earns wages of $4,000 per year