Anna, age 65, who lives with her unmarried son, Mario, received $7,000, which was used for her support during the year. The sources of support were as follows:
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Part 1
Requirement a. Who is eligible to claim Anna as a qualifying relative?
A.
Mario and Elaine
B.
Mario, Elaine, and Doug
C.
Mario, Elaine, Caroline, and Doug
D.
Mario and Doug
E.
No one is eligible to claim Anna as a dependent.
Part 2
Requirement b. If Mario wants to claim Anna as a qualifying relative, who must agree to it?
â–¼
Doug
Doug and Elaine
Elaine
must
â–¼
agree under a multiple support agreement
sign form 8332
verbally agree to the arrangement
.
Part 3
Requirement c. If Mario claims Anna as a qualifying relative, what is his standard deduction?
Standard deduction if Mario claims Anna as a qualifying relative