Which of the following statements regarding dependents is false?

Multiple Choice

To qualify as a dependent of another, an individual must be a resident of the United States.

An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds a certain amount.

A taxpayer may be allowed to claim another as a dependent even if the taxpayer has no family relationship with the other person.

An individual who qualifies as a dependent of another taxpayer may not claim any dependents.