In Determining Whether a Person Is a Dependent of a Taxpayer

In determining whether a person is a dependent of a taxpayer:

A) A child cannot be considered a dependent after becoming 21 years old.
B) A dependent must be a United States citizen and living in the United States.
C) A child who provides more than one-half of his or her own support cannot be claimed as a dependent of someone else.
D) A child may not satisfy the requirements of dependency for more than one taxpayer.
E) A 20-year-old child who is not a student and earns $15,000 during the year may qualify as a dependent.