For the Qualifying Relative Rule (For Dependency Exemption Purposes)

Multiple Choice

For the qualifying relative rule (for dependency exemption purposes) :

A) The dependent must be under age 19 or a full-time student under age 24.
B) The dependent need not reside with the taxpayer claiming the exemption.
C) The dependent must be related to the taxpayer claiming the exemption.
D) The dependent must be a citizen or resident of the U.S.
E) None of the above.