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Wouldn't the single woman and her child be considered dependents of the grandparents?

Grandparents??? No, not in this case. I didn't even mention them. The woman works, has a job that pays well, and totally supports herself and her child. The grandparents babysit occasionally and send birthday and Christmas gifts.

That's just this particular case though. I'm sure there are some families where one couple supports multiple generations.
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