• Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative isfalse?
• A.Qualifying children are subject to age restrictions while qualifying relatives are not.
• B.The support test for qualifying relatives focuses on the support the potential dependent self-provides while the support test for qualifying children focuses on the support the taxpayer provides.
• C.The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children.
• D.Qualifying relatives are subject to a gross income restriction while qualifying children are not.