Using the legend provided below, classify each statement as to the taxpayer for dependency exemption purposes.

Legend
QC	=	Could be a qualifying child
QR	=	Could be a qualifying relative
B	=	Could satisfy the definition of both a qualifying child and a qualifying relative
N	=	Could not satisfy the definition of either a qualifying child or a qualifying relative

a.	Taxpayer's father-in-law reports gross income of $3,500 but does not live with her.	QC
b.	Taxpayer's child is 25, lives at home but is unemployed.
c.	Taxpayer's half-sister, age 18 lives with her and reports gross income of $2,800.
d.	Taxpayer's unmarried son, age 17, reports gross income of $15,000 and is a resident of England.
e.	Taxpayer's grandfather reports gross income of $3,000, and does not live with him.
f.	The taxpayer's aunt reports gross income of $6,800 and lives with her.
g.	Taxpayer's eligible foster child, age 14, lives with her and has no gross income.
h.	Taxpayer's nephew, age 29, lives with the taxpayer and reports gross income of $1,750.
i.	Taxpayer's half-brother is age 27 and a full-time student.
j.	Taxpayer's daughter, age 17, lives with her and reports gross income of $6,400.