Yes, all three points need to be true.
For point #2, ,it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self.
The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants. The IRS has a worksheet that can be used to help with the support calculation. See: <a rel="nofollow" target="_blank" href="
http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf"...>
Point #1 is a bigger concern, that he must have been a full time student for 5 months. So, he did not qualify* unless he got academic credits for the co-op time or the time he was in school technically met the 5 month rule. For example, a student in school Jan 30 to May 2 appears to only have been in school 3 months, total. But since he was in school parts of January and May as well as all of Feb., March and April, he meets the 5 month rule.
*He did not qualify as a “Qualifying child” because he was not a full time student for five months. Then there becomes an income test to see if he qualifies as a “Qualifying Relative”. He doesn’t qualify as a qualifying relative if he made more than $4050, for the year.
