3. In the current tax year, Blake Smith provided more than half of the support for his...

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3. In the current tax year, Blake Smith provided more than half of the support for his cousin, niece, and a close family friend. Blake lives alone and sends a monthly support check to each person. None of the individuals whom Blake supports has any income or files a tax return. All three individuals are U.S. citizens. Which of the three people Blake supports can he claim as a dependent on his tax return?

a. Cousin

b. Niece

c. Family friend

d. None

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