1-27 Overview of the Tax Structure 11. Dependents. (Obj. 4) Indicate by inserting an Xin the proper column which of the following persons pass, with respect to the taxpayer, (1) the relationship test for a qualifying child or (2) the relationship test for a qualifying relative. The taxpayer is 46 years old and unmarried. Qualifying Child? Qualifying Relative? a. Taxpayer's 31-year-old cousin b. Taxpayer's father c. Taxpayer's 67-year-old foster mother d. Taxpayer's 50-year-old stepsister e. Taxpayer's 45-year-old brother-in-law f. Taxpayer's grandchild g. Taxpayer's 42-year-old half-brother h. Taxpayer's 21-year-old nephew (sister's son) i. Father (age 62) of taxpayer's former spouse 1. Uncle (age 59) of taxpayer's deceased spouse k Taxpayer's 29-year-old son-in-law 1. Taxpayer's grandfather m. Taxpayer's mother-in-law (taxpayer's spouse deceased)