wo columns, after each listed test (e.g., Gross income), select from the dropdown whether the particular test is Met, Not Met, or Not Splicable (NA) Characteristic Qualifying Child Test Qualifying Relative Test a. Taxpayer's son has gross income of Gross income Gross Income $7,000. b. Taxpayer's niece has gross income of $3,000 Gross income Gross income c. Taxpayer's uncle lives with him. Relationship Relationship - d. Taxpayer's daughter is 25 and disabled. Age - Age - Gross income e. Taxpayer's daughter is age 18, has gross income of $8,000, and does not live with him Residence- Gross income- 1. Taxpayer's cousin does not live with her. Relationship Residence- Relationship Residence Relationship 9. Taxpayer's brother does not live with her Drain 1. Taxpayer's cousin does not live with her. Relationship - Residence- Relationship g. Taxpayer's brother does not live with her. Residence Relationship Relationship h. Taxpayer's sister has dropped out of school, is age 17, and lives with him. Relationship Residence- Age - 1. Taxpayer's older nephew is age 23 and a full-time student Relationship Age- Relationship 1. Taxpayer's grandson lives with her and has gross income of $7,000. Relationship Residence- Relationship - Gross Income