Which of the following persons can the taxpayer claim as a dependent? Assume that each of the following unmarried persons live with the taxpayer during the year.
a. The taxpayer's 13-year-old daughter who has $4,000 of interest income
b. The taxpayer's 70-year-old parent who dies during the year and has no gross income
c. The taxpayer's 15-year-old niece who has no gross income
d. None of the above can be claimed as the taxpayer's dependent
e. All of the above persons can be claimed as the taxpayer's dependent