Drew gets married in January of 2019 and provides support for his stepdaughter, Melissa, who is 26 years old. Melissa does not earn any income in 2019 since she is a full-time graduate student. Which of the following is true regarding Melissa as a qualifying relative

a. Melissa qualifies based on her age of 26
b. Melissa qualifies based on her earned income
c. Melissa qualified because there is no age limit on qualifying relatives
d. Both B and C are correct