Final answer:
The question relates to tax law and determines eligibility for claiming an individual as a qualifying child, which includes an age limit test set by the IRS, where the child must be under 19 or under 24 if a full-time student.
Step-by-step explanation:
The question 'Rhett fails the age limit test for a qualifying child?' pertains to tax law under the Internal Revenue Code, specifically relating to the requirements for a qualifying child for the purposes of tax benefits. According to the IRS, to be considered a qualifying child, the individual must meet several criteria, one of which is the age test. This test generally requires the child to be under the age of 19 at the end of the tax year or under 24 if a full-time student, and younger than the taxpayer (with exceptions for permanently and totally disabled children). If Rhett exceeds the specified age limit, he would not pass the age limit test and therefore could not be claimed as a qualifying child for certain tax credits or deductions.