D, whose parents are deceased, is supported by her grandparents and other relatives.Her support this year was provided as follows: $$\begin{array} { l r }
\text { Interest income } & \$ 1,500 \
\text { Social security surv iv or's benefits } & 2,000 \
\text { Contributions by maternal grandparents } & 1,500 \
\text { Contributions by paternal grandparents } & 1,500 \
\text { Contributions by mother's brother } & 1,000 \
\text { Contributions by father's sister } & 600
\end{array}$$ Under a multiple support agreement, who may claim a dependency exemption for D?
A)Any of those listed
B)Either set of grandparents
C)Either set of grandparents or the mother's brother
D)None of those listed because the Social Security benefits and interest income exceed the exemption amount

Question

D, whose parents are deceased, is supported by her grandparents and other relatives.Her support this year was provided as follows: $$\begin{array} { l r } 
\text { Interest income } & \$ 1,500 \
\text { Social security surv iv or's benefits } & 2,000 \
\text { Contributions by maternal grandparents } & 1,500 \
\text { Contributions by paternal grandparents } & 1,500 \
\text { Contributions by mother's brother } & 1,000 \
\text { Contributions by father's sister } & 600
\end{array}$$ Under a multiple support agreement, who may claim a dependency exemption for D?
A)Any of those listed
B)Either set of grandparents
C)Either set of grandparents or the mother's brother
D)None of those listed because the Social Security benefits and interest income exceed the exemption amount

Quizplus · Accepted Answer

Under a multiple support agreement, any contributor who provides more than 10% of the total support can claim the exemption if no one person provides more than half. Here, either set of grandparents or the mother's brother can claim the exemption as they each contribute more than 10% of the total support.

D, Whose Parents Are Deceased, Is Supported by Her Grandparents