Section 152 defines dependents. Look at Section 152 in CCH or RIA. Which of the following is false?

a.Section 152(b)(1) states that if an individual is a dependent of a taxpayer, the individual shall be treated as having no dependents for the taxable year.

b.Section 152(b)(3)(A) states that the term dependent includes an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.

c.Section 152(d)(2) lists the different types of relationships that qualify as dependents.

d.None of the above