Katy Has One Child, Dustin, Who Is 18 Years Old

Katy has one child, Dustin, who is 18 years old at the end of the year. Dustin lived at home for three months during the year before leaving home to work full-time in another city. During the year, Dustin earned $15,000. Katy provided more than half of Dustin's support for the year. Which of the following statements regarding whether Katy may claim Dustin as a dependent for the current year is accurate?

A) Yes, Dustin is a qualifying child of Katy.
B) Yes, Dustin fails the residence test for a qualifying child but he is considered a qualifying relative of Katy.
C) No, Dustin fails the support test for a qualifying relative.
D) No, Dustin fails the gross income test for a qualifying relative.