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 Taxpayer's son has gross income of dollar 7,000. Taxpayer's niece has gross income of dollar 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 dollar 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 dollar 7,000