Using the legend provided below, classify each statement as to the taxpayer for dependency exemption purposes. Taxpayer's son has gross income of $7,000. Taxpayer's niece has gross income of $3,000. Taxpayer's uncle lives with him. Taxpayer's daughter is age 25 and disabled. Taxpayer's daughter is age 18 but does not live with him. Her gross income is $8,000. Taxpayer's cousin does not live with her. Taxpayer's brother does not live with her. Taxpayer's sister lives with him. She is age 17 and has dropped out of school. Taxpayer's older nephew is age 23 and a full-time student. Taxpayer's grandson lives with her. His gross income is $7,000