The taxpayer in every case below is a U.S. citizen and not a dependent. Which of the following individuals meets the dependency tests for the taxpayer?

Wesley (21) is the taxpayer's nephew and a full-time student. He lived with the taxpayer for three months before moving into another aunt's home. The other aunt is willing to give the dependency exemption to the taxpayer.

Hailei (9) is the cousin of the taxpayer. She is a Brazilian citizen and resident. Hailei lived with the taxpayer for seven months and the taxpayer paid over half of her support. Hailei did not contribute to her own support.

Lakshmi (5) is the daughter of the taxpayer with whom she lived for seven months in the current year. Lakshmi is an unmarried U.S. citizen. The taxpayer provided over half of Lakshmi's support.

Allison (20) is a less-than-half-time student who earns $4,250. She is unmarried, is the taxpayer's daughter, and provided less than 50% of her own support. She is not disabled.