MrAnd MrsJelk File a Joint Return

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 $4,050 gross income this year,he is a qualifying child of the Jelks.
C) If David earns less than $4,050 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.