Which of the Following Statements Regarding the Difference Between the Requirements

Multiple Choice

Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative is false?

A) The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children.
B) Qualifying children are subject to age restrictions while qualifying relatives are not.
C) The support test for qualifying relatives focuses on the support the potential dependent self-provides while the support test for qualifying children focuses on the support the taxpayer provides.
D) Qualifying relatives are subject to a gross income restriction while qualifying children are not.