Charlotte Is the Lucas Family's 22-Year-Old Daughter

Charlotte is the Lucas family's 22-year-old daughter. She is a full-time student at an out-of-state university but plans to return home when the school year ends. During the year, Charlotte earned $4,000 of income working part-time. Her support totaled $30,000 for the year. Of this amount, Charlotte paid $7,000 with her own funds, her parents paid$14,000, and Charlotte's grandparents paid $9,000. Which of the following statements most accurately describes whether Charlotte's parents can claim a dependency exemption for Charlotte?

A) No, Charlotte does not pass the gross income test.
B) No, Charlotte fails the support test for both qualifying children and qualifying relatives.
C) Yes, Charlotte is a qualifying relative of her parents.
D) Yes, Charlotte is a qualifying child of her parents.