LO.4 Using the legend provided below, classify each statement as to the taxpayer for dependency exemption purposes.

Legend QC = Could be a qualifying child QR = Could be a qualifying relative B = Could satisfy the definition of both a qualifying child and a qualifying relative N = Could not satisfy the definition of either a qualifying child or a qualifying relative

a. Taxpayer’s son has gross income of $6,000.

b. Taxpayer’s niece has gross income of $3,000.

c. Taxpayer’s mother lives with him.

d. Taxpayer’s daughter is age 25 and disabled.

e. Taxpayer’s daughter is age 18 but does not live with him.

f. Taxpayer’s cousin lives with her.

g. Taxpayer’s brother does not live with her.

h. Taxpayer’s sister lives with him.

i. Taxpayer’s nephew is age 20 and a full-time student.
j. Taxpayer’s grandson does not live with her and has gross income of $3,000.