Which of the following is a true statement with respect to the gross income test for claiming a qualifying relative as a dependent?

a. The gross income test does not have to be met provided the relative is under age 19 at the end of the tax year.

b. The relative must receive less than $4,400 of gross income in order to qualify.

c. The gross income test does not have to be met provided the relative is a student.

d. The gross income test does not have to be met provided the relative is under age 24 at the end of the tax year.