Agnes's classification in relation to Martin is what?

In regards to the classification of Agnes in relation to Martin, if the answer is D (Neither), it suggests that Agnes does not meet the criteria necessary to be considered a qualifying child or a qualifying relative for dependency purposes.

For a person to be classified as a qualifying child, they must satisfy criteria such as relationship, residency, age, support, and joint return requirements. Similarly, for a person to be classified as a qualifying relative, different criteria are applied, including relationship, gross income, and support tests. If Agnes does not fulfill any of these requirements, then she cannot be classified as a qualifying child or a qualifying relative.

When determining dependency status, it is essential to specifically examine the relationships, income limits, and support tests to accurately assess whether an individual can be claimed as a dependent. If Agnes does not fulfill these criteria relative to Martin, she would appropriately be categorized as neither a qualifying child nor qualifying relative, leading to the conclusion that the correct choice is indeed D.