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Which of the following is inaccurate for the qualifying relative rule: A.A dependent does not need to reside with the taxpayer. B.A dependent does not

Which of the following is inaccurate for the qualifying relative rule:

A.A dependent does not need to reside with the taxpayer.

B.A dependent does not need to be relative of the taxpayer.

C.A dependent must be a citizen of USA only.

D.The gross income test is applicable and must be satisfied.

E.A dependent does not need to satisfy an age requirement.

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