Petra lives with her son Daniel, who is 24 years old and studies full-time accounting at the University of Puerto Rico. Daniel works part-time at

McDonalds and in 2022 he earned $7,400. In the contribution form on Puerto Rico's income:

a. Petra is going to claim 50% of the dependent's credit.

b. Petra can claim Daniel as a dependent.

c. Petra can't claim Daniel as a dependent because she earns more than $2,500

d. Petra can't claim Daniel as a dependent because she is over 21 years old