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When determining gross income for the gross income test (to be a qualifying relative) all of the following are included except: A. Taxable unemployment compensation

When determining gross income for the gross income test (to be a qualifying relative) all of the following are included except:

A. Taxable unemployment compensation

B. Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses

C. Taxable Social Security benefits

D. Gross receipts from rental property

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