Pass both age and relationship tests for qualifying child

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Which of the following persons don not pass both the age and relationship tests for a qualifying child

a. the taxpayers 24 years old son who is a full time college student

b. the taxpayers 17 years old niece who is a senior in high school

c. the taxpayers 30 years old daughter who is permanently and tottaly disabled

d. none

e. all

Reference no: EM13754379

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