Which of the Following Statements Regarding Personal and Dependency Exemptions

Multiple Choice

Which of the following statements regarding personal and dependency exemptions is true?

A) To qualify as a dependent of another, an individual must be a resident of the United States.
B) To qualify as a dependent of another, an individual may not file a joint return with the individual's spouse under any circumstance.
C) To qualify as a dependent of another, an individual must have a family relationship with the other person.
D) To qualify as a dependent of another, an individual must be either a qualifying child or a qualifying relative of the other person.