Sarah,who is single,maintains a home in which she,her 15-year-old brother,and her 21-year-old niece live.Sarah provides the majority of the support for her brother,her niece,and her cousin,age 18,who is enrolled full-time at the university and lives in an apartment.While the niece and cousin have no income,her brother has a part-time job and earns $4,000 per year.How many personal and dependency exemptions may Sarah claim?
A)1
B)2
C)3
D)4

Question

Quizplus · Accepted Answer

C)Sarah may claim one personal exemption and two dependency exemptions for her niece and brother.Because her brother qualifies as her qualifying child for purposes of the dependency exemption,he does not have to meet the gross income test.Sarah may not claim her cousin as a dependent since her cousin does not live with her.

Sarah,who Is Single,maintains a Home in Which She,her 15-Year-Old Brother,and