Which of the listed individuals will be a dependent "qualifying relative" of taxpayer Marvin Mason?

A A thirty$-$two year old daughter who earned $$6,100$ between January $1$ and August $16,$ but was unemployed for the remainder of the year

B The fifteen year son of Marvin's best friend who resided in Marvin's household for the final eight months of the year while the child's father was in Great Britain on a lengthy business assignment'

C Marvin's twenty$-$five year old brother$-$in$-$law who resided in Marvin's household all year while earning $$3,600$ working part$-$time, and who was fully supported by Marvin.

D Marvin's nineteen year old son who attended VCU full time during the year and who was fully supported by Marvin.

E None of the above answers

Single taxpayer Warren Wilson, age $66,$ reports $208$ modified adjusted gross income of $$196,000$ and net investment income of $$7,000.$ Assume that Warren has two dependents and files Form $1040$ as a head of household. How much net investment income tax, if any, will be imposed for the year?

$\backslash$table$[[$A$,$$$7,450$