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.Dustin fails the qualifying child residence test and he fails the qualifying relative gross income test so Katy may not claim Dustin as a dependent.
Correct Answer:
Verified
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