Thanks for all the information.
To clarify, are you saying that emancipation overrides letter b of the test below (from page 9 of your link) or that you're not sure if it overrides? If we look strictly at emancipation detail that would mean that no person over the age of majority could be claimed by their parent which contradicts the test.
Test for qualifying child: "The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled."
