Chapter 1, Problem 12MCQ

Margaret, age 65, and John, age 62, are married with a 23 -year-old daughter who lives in their home. They provide over half of their daughter's support, and their daughter earned $4,100 this year from a part-time job. Their daughter is not a full-time student. The daughter can/cannot be claimed as a dependent because:

1. She cannot be claimed because she is over 19 and not a full-time student.
2. She can be claimed because she is a qualifying child.
3. She can be claimed because she is a qualifying relative.
4. She cannot be claimed because she fails the gross income test.