Which of the Following Is a True Statement with Respect

Which of the following is a true statement with respect to the gross income test for the dependency exemption?

A) The gross income test does not have to be met provided the dependent is the taxpayer's qualifying child.
B) The gross income test does not have to be met provided a dependent is a relative other than a child.
C) A qualifying relative must receive less than $5,000 of gross income.
D) The gross income test does not have to be met provided a qualifying relative is under the age of 19 at the end of the tax year.
E) All of the above statements are true.