Which of the following persons do not pass both the age and relationship tests for a qualifying child? a. The taxpayer's 24-year-old son who is a full-time college student b. The taxpayer's...

Which of the following persons do not pass both the age and relationship tests for a qualifying child? a. The taxpayer's 24-year-old son who is a full-time college student b. The taxpayer's 17-year-old niece who is a senior in high school c. The taxpayer's 30-year-old daughter who is permanently and totally disabled d. None of the above passes both the age and relationship tests for a qualifying child e. All the above individuals pass both the age and relationship tests for a qualifying child