maybe not. the support test is the major issue. I have eliminated certain criteria which I thing is met'
Qualifying child – and eligible to be claimed as a dependent the rules are:
1) Must be either: a) under 19 at the end of the year and younger than the taxpayer claiming or b) under 24 at the end of the year and a full-time student. A full-time student is one who is enrolled full-time in school (but not online or correspondence schools) during any part of 5 calendar months during the calendar year or took a full-time course of institutional on-farm training under the supervision of an accredited agency.
This test is met
2) Hasn’t provided over ½ their own support. Taxable or nontaxable scholarship payments are ignored in determining support. The issue is the proceeds from the house sale.
see IRS worksheet for determining support
https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
or use the IRS website to see if she qualified as a dependent
https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
