In which, if any, of the following situations, may the individual not be claimed as a dependent of the taxpayer?
a. A former spouse who lives with the taxpayer (divorce took place last year).
b. A stepmother who does not live with the taxpayer.
c. A married daughter who lives with the taxpayer.
d. A half-brother who does not live with the taxpayer and is a citizen and resident of Canada.
e. A cousin who does not live with the taxpayer.
Answer: E