In Which, If Any, of the Following Situations May the Individual

Multiple Choice

In which, if any, of the following situations may the individual not be claimed as a dependent of the taxpayer?

A) A former spouse who lives with the taxpayer (divorce took place last year) .
B) A stepmother who does not live with the taxpayer.
C) A married daughter who lives with the taxpayer.
D) A half brother who does not live with the taxpayer and is a citizen and resident of Costa Rica.
E) A cousin who lives with the taxpayer.