Analyze each of the characteristics in considering the indicated test for depen- dency as a qualifying child or qualifying relative. In the last two columns, after each listed test (e. g., gross income), state whether the particular test is Met, Not Met, or Not Applicable (NA). Characteristic Qualifying Child Test Qualifying Relative Test
a. Taxpayer's son has gross income of $7,000 Gross income Gross income
b. Taxpayer's niece has gross income of $3,000 Gross income Gross income
c. Taxpayer's uncle lives with him Relationship Relationship
d. Taxpayer's daughter is 25 and disabled Age Age
e. Taxpayer's daughter is age 18, has gross income Residence, Gross Gross income
of $8,000, and does not live with him income
f. Taxpayer's cousin does not live with her Relationship, Relationship Residence g. Taxpayer's brother does not live with her Residence Relationship
h. Taxpayer's sister has dropped out of school, is age 17 Relationship, Relationship
and lives with him Residence, Age
i. Taxpayer's older nephew is age 23 and a full-time student Relationship, Age Relationship
j. Taxpayer's grandson lives with her and has gross income Relationship, Relationship,
of $7,000 Residence Gross income

Test for dependency as a qualifying child or qualifying relative:

   Qualifying Child Test                         Qualifying Relative Test

a.  Gross income (N/A)                           Gross income (Not Met)

b.  Gross income (N/A)                           Gross income (Met)

c.  Relationship (Not Met)                       Relationship (Met)

d.  Age (Met)                                            Age (N/A)

e. Residence (Not Met) Gross Income (N/A)  Gross income (Not Met)  

f. Relationship (Not Met), Relationship (Not Met)  Residence (Not Met)

g. Residence (Not Met)                          Relationship (Not Met)

h. Relationship (Met)                              Relationship (Met)

   Residence (Met) Age (Met)

i. Relationship (Met), Age (Met)             Relationship (Met)

j. Relationship (Met)                               Relationship (Met)

  Residence (Met)                                 Gross income (Not Met)

Explanation:

Before a child can qualify as a dependent child, the child must meet six qualifying IRS tests for relationship, age, residency, support, joint return, and citizenship. A qualifying child cannot file jointly with the taxpayer unless to claim a refund.  To qualify as a dependent relative, the relative is expected to be resident in the taxpayer's household throughout the year or be related to the taxpayer in some ways.

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.