Which of the Following Is Not True of the Gross

Which of the following is not true of the gross income test for the dependency exemption (i.e., in testing to determine if the individual is a qualifying relative) ?

A) Generally, a dependent's gross income may not exceed the exemption amount.
B) Gross income is interpreted to mean "gross cash receipts."
C) A child of the taxpayer, under age 24, who is a full-time student at any time during five calendar months of the tax year is exempted from the test.
D) A child of the taxpayer under age 19 is exempted from the test.