In 2015, Alan Kott provided more than half the support for his following relatives, none of whom qualified as a member of Alan's household:
Cousin
Niece
Foster parent
None of these relatives had any income, nor did any of these relatives file an individual or joint return. All of these relatives are US citizens. Which of these relatives could be claimed as a dependent on Alan's 2015 return?
a. No one
b. Niece.
c. Cousin.
d. Foster parent
Answer: B
CPA Exam
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