Which of the Following Statements Is False

Which of the following statements is false?

A) The determination that an individual is a qualifying child of the taxpayer has the potential to impact the availability of certain credits for the taxpayer.
B) A qualifying child must be the natural child, the adopted child, or the stepchild of the taxpayer.
C) A qualifying relative may include an unrelated individual who is a member of the taxpayer's household for the year.
D) There is no limit on the amount of gross income that a qualifying child may earn in a year.