Dream makers is a small manufacturer of gold and platinum jewelry. it uses a job costing system that applies overhead on the basis of direct labor hours. budgeted factory overhead for the year was $455,600, and management budgeted 33,500 direct labor-hours. the company had no materials, work-in-process, or finished goods inventory at the beginning of april. these transactions were recorded during april:

Catherine de bourgh has one child, anne, who is 18 years old at the end of the year. anne lived at home for seven months during the year before leaving home to attend state university for the rest of the year. during the year, anne earned $6,000 while working part time. catherine provided 80 percent of anne's support and anne provided the rest. which of the following statements regarding whether anne is catherine's qualifying child for the current year is correct? a.anne is a qualifying child of catherine.b.anne is not a qualifying child of catherine because she fails the gross income test.c.anne is not a qualifying child of catherine because she fails the residence test.d.anne is not a qualifying child of catherine because she fails the support test.