The Jackson family would like to claim their daughter and son-in-law as dependents. Which of the following must be true in order for the daughter and son-in-law to meet the joint return test?
Their combined income cannot exceed $3,500
They must live with the Jackson family
They must not have filed a joint return except to claim a refund of withheld income tax or estimated tax paid
They must be under the age of 24 at the end of the year