Kardi, age 65, and Kanye, age 62, are married with a 23-year-old daughter who lives in their home. They provide over half of their daughter's support, and their daughter earned $4,600 this year from a part-time job. Their daughter is not a full-time student. The daughter can/cannot be claimed as a dependent because: a. She can be claimed because she is a qualifying child. b. She can be claimed because she is a qualifying relative. c. She cannot be claimed because she fails the gross income test. d. She can be claimed because she lives in their household for 12 months.