Final answer:
Without specific details on Options A through D, a comprehensive answer can't be provided on who has a potential qualifying relative. However, the IRS specifies that to be a qualifying relative, a person must meet certain relationship or cohabitation guidelines, along with other tests regarding support and income levels.
Step-by-step explanation:
To determine which taxpayer has a potential qualifying relative that meets the relationship or member of the household test, we would need to examine specific details from each option (Option A through D) provided in the question. However, as the details of these options are missing in the query, a general explanation can be given. The IRS guidelines for a qualifying relative state that the person must either live as a member of the taxpayer's household all year or be related to the taxpayer in a way that is specified by the IRS.
Additionally, the person must meet four tests to be considered a qualifying relative:
The person cannot be the taxpayer's qualifying child or the qualifying child of any other taxpayer.
The person must either live with the taxpayer all year as a member of the household or be related to the taxpayer in one of the ways described in the IRS guidelines.
The taxpayer must provide more than half of the person's total support for the year.
The person's gross income for the year must be less than a certain amount which is set by the IRS for that specific tax year.
Given the lack of specific details, it's recommended that the taxpayer reviews the IRS guidelines or consults a tax professional to determine if they have a qualifying relative.