Which of the following statements regarding the difference between the requirements for a qualifying child and the requirements for a qualifying relative is false?• The relationship requirement is more broadly defined (more inclusive) for qualifying relatives than for qualifying children. • Qualifying children are subject to age restrictions while qualifying relatives are not. • The support test for qualifying relatives focuses on the support the potential dependent self-provides while the support test for qualifying children focuses on the support the taxpayer provides. • Qualifying relatives are subject to a gross income restriction while qualifying children are not.