Examlex
All of the following are qualifying relatives who can qualify as dependents except:
Middle-Class Parents
Parents who typically belong to the socioeconomic middle stratum, often characterized by moderate income, education, and occupational status.
Firstborns
Refers to the first born child in a sequence of siblings, often discussed in contexts relating to birth order effects on personality and development.
Spanking
A form of discipline that involves striking the buttocks of a child with an open hand to correct or control behavior.
Intellectual Development
The process through which a person's mental capacities and cognitive functions grow and evolve.
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