In which instance is the dependent a qualifying child?
Dale (25) is single. His brother, Jeff (27), lived with him for all of 2018. Jeff earned $3,100, all from wages, and had no other income. Dale provided more than half of Jeff's support. Jeff is not permanently or totally disabled. No one else lived with Dale.
George and Amanda are married and adopted a daughter, Sue Linn (4). The adoption was finalized in February of 2018, and Sue Linn came to live with George and Amanda that same month. Sue Linn had no income.