All of the following statements are true except
A. A son, age 21, was a full-time student who earned $4,000 from his part-time job. The money was used to buy a car. Even though he earned $4,000, his parents can claim him as a dependent if the other exemption tests were met.
B. For each person claimed as a dependent, the Social Security number, adoption taxpayer identification number, or individual taxpayer identification number must be listed.
C. If a married person files a separate return, (s)he can take an exemption for his or her spouse if the spouse had no gross income and was not the dependent of another taxpayer.
D. A brother-in-law must live with the taxpayer the entire year to be claimed as a dependent even if the other tests are met.