Which of the Following Statements Regarding Personal and Dependency Exemptions

Which of the following statements regarding personal and dependency exemptions isfalse?

A) To qualify as a dependent of another, an individual must be a resident of the United States.
B) An individual who qualifies as a dependent of another taxpayer may not claim a personal exemption.
C) A married couple filing jointly may claim two personal exemptions.
D) An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds the exemption amount.