Question $24$

In order to qualify as a dependent, the dependent must fit into one of two categories: a qualifying child or a qualifying

relative. Which statement below is true?

A qualifying relative must be a blood relative of the taxpayer

A person can be a qualifying relative if they have a gross income of $$5,000$

A qualifying child does not have to be the son or daughter of the taxpayer

A qualifying child must live with the taxpayer the entire year