Anita,who is divorced,maintains a home in which she and her 16-year-old daughter live.Anita provides the majority of the support for her daughter and for a son,age 23,who is enrolled part-time at the university and lives in the dorm.The son also works in the campus bookstore and earns spending money of $4,500.How many personal and dependency exemptions may Anita claim?
A)1
B)2
C)3
D)4

Question

Quizplus · Accepted Answer

B)Anita will claim herself and her daughter who is a qualifying child.Anita's son does not qualify as her qualifying child because he fails the age test.He cannot qualify as her dependent under the general provisions because he fails the gross income test.

Anita,who Is Divorced,maintains a Home in Which She and Her