Using the legend provided below, classify each statement as tothe taxpayer for dependency exemption purposes.
QC = Could be a qualifying child QR = Could be a qualifyingrelative
B = Could satisfy the definition of both a qualifying child anda qualifying relative
N = Could not satisfy the definition of either a qualifyingchild or a qualifying relative
a. Taxpayer's father-in-law reports gross income of $3,500 butdoes not live with her.
b. Taxpayer's child is 25, lives at home but is unemployed.
c. Taxpayer's half-sister, age 18 lives with her and reportsgross income of $2,800.
d. Taxpayer's unmarried son, age 17, reports gross income of$15,000 and is a resident of England.
e. Taxpayer's grandfather reports gross income of $3,000, anddoes not live with him.
f. The taxpayer's aunt reports gross income of $6,800 and liveswith her.
g. Taxpayer's eligible foster child, age 14, lives with her andhas no gross income.
h. Taxpayer's nephew, age 29, lives with the taxpayer andreports gross income of $1,750.
i. Taxpayer's half-brother is age 27 and a full-timestudent.
j. Taxpayer's daughter, age 17, lives with her and reports grossincome of $6,400.
