Part 1: Using the following information for tax year 2017, determine if each of the individuals could qualify as: QR = Possible Qualified Relative QC = Possible Qualified Child B = Both N = Neither Here are the individuals that you are to test Taxpayers son has gross income of $7,000. Taxpayers niece has gross income of $3,000. Taxpayers uncle lives with him. Taxpayers daughter is age 25 and disabled. Taxpayers daughter is age 18 but does not live with him. Her gross income is $8,000. Taxpayers cousin does not live with her. Taxpayers brother does not live with her. Taxpayers sister lives with him. She is age 20 and has dropped out of school. Taxpayers older nephew is age 23 and a full-time student. Taxpayers grandson lives with her. His gross income is $7,000. Part 2: Determine the amount of standard deduction for tax year 2017. Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $6,000 from repairing cars. Mattie, age 18, has income as follows: $600 cash dividends from a stock investment and $4,700 from handling a paper route. Mel, age 16, has income as follows: $800 interest on a bank savings account and $700 for painting a neighbors fence. Lucy, age 15, has income as follows: $400 cash dividends from a stock investment and $500 from grooming pets. Sarah, age 67 and a widow, has income as follows: $500 from a bank savings account and $3,200 from babysitting. Requirements: Clearly identify the requirements being addressed. Show all calculations within the cells of the provided Excel spreadsheet. This means that you must use formulas and links so that the thought process can be examined. Make good use of comments to convey your thought process as well. No hard coding of solutions. Submit a single MS Excel file for grading. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment.