A taxpayer provides 55% of her adult brother's support. The brother lives in his own apartment, earns $500 in gross income for the year, and is 30 years old. Which dependency test applies, and does the brother qualify?
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AQualifying child test applies; the brother qualifies because the taxpayer provides more than half of his support.
BQualifying relative test applies; the brother does not qualify because he does not live with the taxpayer.
CQualifying relative test applies; the brother qualifies because his gross income is below the threshold and more than half of his support is provided by the taxpayer.
DQualifying child test applies; the brother fails because he does not live with the taxpayer.
✓ Correct answer: C. Qualifying relative test applies; the brother qualifies because his gross income is below the threshold and more than half of his support is provided by the taxpayer.A brother is a qualifying relative (not a qualifying child at age 30 and not living with the taxpayer); a sibling does not need to live in the taxpayer's home to satisfy the relationship test for qualifying relative, and $500 gross income is below the threshold, so the brother qualifies.
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