Terry is single and 40 years old. He lives in a house with his friend Tom, who Terry fully supports. Terry and Tom are not related to each other. Alan, Terry's 18-year-old son, also lives with them. Alan works full-time as an unpaid intern in the marketing department of the Oakland A's. Terry's parents, Arthur and Gertrude, fully support Alan. Mary is Terry's 35-year-old sister, who lives with Terry. Terry fully supports Mary. Mary's gross income for 2023 is $5,000. Terry and Tom team up to support their elderly neighbor, Rebecca, who has no living family to help her out. Terry provides 60% of Rebecca's support and Tom provides the other 40%. Please indicate whether each individual is a Qualifying Child, Qualifying Relative, Both or Neither as to Terry. Pick the correct answers and explain.

1) Tom

a)Qualifying Child Only b)Qualifying Relative c)Only Both d) Neither

2) Alan

a)Qualifying Child b)Only Qualifying Relative c)Only Both d)Neither

3) Mary

a)Qualifying Child b)Only Qualifying Relative c)Only Both d)Neither

4) Rebecca

a)Qualifying Child b)Only Qualifying Relative c)Only Both d)Neither