A child adopted by a U.S. citizen and who is a member of the taxpayer's household all year may meet the citizen/resident test if ...

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The main idea here is how the citizen/resident test works for dependents. A child you want to claim must meet criteria tied to being a U.S. citizen or resident. There’s a special provision for adopted children: if the child is adopted by a U.S. citizen and lives in your household for the entire year, the child can meet the citizen/resident requirement for purposes of qualifying as a dependent. That means even if the child wasn’t a citizen or resident by birth, the adoption by a U.S. citizen and being part of your home all year can satisfy the test, allowing the child to be claimed as a dependent provided all other tests (relationship, age, support, etc.) are also met.

The other statements aren’t correct because they either imply adoption by a U.S. citizen never qualifies, or require the adoption to occur in the U.S., or say the test only applies to children living in the U.S., which isn’t accurate given the adoption provision and the household-year requirement.