Problem 3-31 (LO. 4) Analyze each of the characteristics in considering the indicated test for dependency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e.g., Gross income), select from the dropdown whether the particular test is Met, Not Met, or Not Applicable (NA) Characteristic Qualifying Child Test Qualifying Relative Test Gross income - Gross income - a. Taxpayer's son has gross income of $7,000. Gross income Gross income b. Taxpayer's niece has gross income of $3,000. C. Taxpayer's uncle lives with him. Relationship - Relationship - d. Taxpayer's daughter is 25 and disabled. Age - Age - Residence - Gross income - e. Taxpayer's daughter is age 18, has gross income of $8,000, and does not live with him. Gross income - f. Taxpayer's cousin does not live with her. Relationship - Relationship - Residence - Residence - Relationship g. Taxpayer's brother does not live with her. Relationship - h. Taxpayer's sister has dropped out of school, is age 17, and lives with him. Relationship - Residence - Age - Relationship - i. Taxpayer's older nephew is age 23 and a full-time student. Relationship Age - j. Taxpayer's grandson lives with her and has gross income of $7,000. Relationship - Residence - Relationship - Gross income