Adam, age 23, and Lauren, age 22, both of whom are students, live with Lauren's father, Jim. Jim provides more than half of the support for both Adam and Lauren. Adam has a part-time job in which he earns $6,000. The family lives in New York, a common law state. Which of the following statements is false?
a. Jim can claim Adam as a dependent. b. Lauren is a qualifying relative. c. Jim can claim Lauren as a dependent. d. If Adam and Lauren file married filing jointly, Jim can claim neither of them as dependents. e. All of these statements are true.