Qualifying Dependents (LO 1.6)

Kardi, age 65, and Kanye, age 62, are married with a 23-year-old daughter who lives in their home. They provide over half of their daughter's support, and their daughter earned $4,600 this year from a part-time job. Their daughter is not a full-time student. The daughter can/cannot be claimed as a dependent because:

a. She can be claimed because she is a qualifying relative.

b. She can be claimed because she lives in their household for 12 months.

c. She cannot be claimed because she fails the gross income test.

d. She can be claimed because she is a qualifying child.