What are the three general tests

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To be a qualifying child the taxpayer must meet three general tests and five specific tests. What are the three general tests?

a- Relationship test residency test and gross income test
b- Support test age test and relationship test
c- Dependent taxpayer tesat relationship test and citizen or resident test
d- Dependent taxpayer test joint return test and citizen or resident test

Reference no: EM13135970

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