Mr and Mrs

Multiple Choice

Mr. and Mrs. Jelk file a joint return. They provide 65% of the financial support for David, the 14-year old son of a friend who died three years ago. David lives in the home of his aunt Sarah, who provides 35% of his financial support. Which of the following statements is true?

A) David is a qualifying child of the Jelks.
B) If David earns less than $4,300 gross income this year, he is a qualifying child of the Jelks.
C) If David earns less than $4,300 gross income this year, he is a qualifying relative of the Jelks.
D) David is neither a qualifying child nor a qualifying relative of the Jelks.