In regards to Vick's dependency status, which statement is correct?

The choice that indicates Vick can be claimed as a dependent based on the qualifying relative test is accurate because it aligns with tax law criteria used to determine dependency status. A qualifying relative does not necessarily have to live with the taxpayer, but must meet specific requirements, including a relationship to the taxpayer, income limitations, and support considerations.

In this context, if Vick is related to the taxpayer and meets the income threshold, he can indeed be considered a dependent, even if he lives outside the household. The qualifying relative test is essential in these determinations because it allows for a broader definition of dependency compared to other criteria, such as the more stringent tests applied for qualifying children. Understanding the nuances of this classification helps clarify why the assertion about Vick’s status based on the qualifying relative test is the most applicable in this scenario.