No, I am saying the person is a qualifying "child" of the Taxpayer, not a "qualifying relative" The child is 16. It seems to me the convoluted rules here don't impose the income test on a qualifying child, as they do for a qualifying relative, correct ? Thank you.

If a child is under 18, or under 23 in a year in which they were a full time student in a qualifying institution for at least 5 months, then the income test doesn't apply.

No we are cookin. Thank you 

Thanks Man