Larry and Louise Are Both 49 Years of Age and File

Multiple Choice

Larry and Louise are both 49 years of age and file a joint return. They provide all of the support for their son, Dylan, who is 20 years old and is at home until he gets called into the army. His income at part-time jobs is $4,500. Their daughter, Phyllis, is a 23-year-old full-time student at State University. She lived at school 9 months and provided two thirds of her own support with a summer job. Which of the following statements is true concerning the qualifying children of Larry and Louise?

A) Only Phyllis is a qualifying child of Larry and Louise.
B) Only Dylan is a qualifying child of Larry and Louise.
C) Both Dylan and Phyllis are qualifying children of Larry and Louise.
D) Neither Dylan or Phyllis is a qualifying child of Larry and Louise.