Mr and Mrs

Multiple Choice

Mr. and Mrs. Anderson file a joint return. They provide more than 50% of the financial support for their two children, Dana, age 26, and John, age 17. Both children live in the Andersons' home. Dana earned $7,100 from a part-time job, while John earned no income this year. Which of the following statements is true?

A) Both Dana and John are qualifying children of the Andersons.
B) Dana is a qualifying relative and John is a qualifying child of the Andersons.
C) Dana is neither a qualifying child nor a qualifying relative of the Andersons.
D) Neither Dana nor John is a qualifying child of the Andersons.