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 best friend lives with him. He has no source of income.

b. Taxpayer's grandchild is age 18, married, resident of Canada and files a separate tax return.

c. The taxpayer's nephew, age 17, doesn't liv with him.

d. Taxpayer's adopted child, age 22 and a full time student.

e. Taxpeyer's sister lives with him and reports gross income of $4,150.