Evan and Eileen Carter Are Husband and Wife and File

question 73

Multiple Choice

Evan and Eileen Carter are husband and wife and file a joint return for 2014. Both are under 65 years of age. They provide more than half of the support of their daughter, Pamela (age 25) , who is a full-time medical student. Pamela receives a $5,000 scholarship covering her tuition at college. They furnish all of the support of Belinda (Evan's grandmother) , who is age 80 and lives in a nursing home. They also support Peggy (age 66) , who is a friend of the family and lives with them. How many dependency exemptions may the Carters claim?

• A) Two.
• B) Three.
• C) Four.
• D) Five.
• E) None of the above.

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Definitions:

White-Collar Crimes

Non-violent crimes committed by individuals, businesses, or government officials, usually for financial gain.

Criminal Law

A classification of law involving the rights and responsibilities an individual has with respect to the public as a whole.

Public Health

The science and art of preventing disease, prolonging life, and promoting health through organized efforts and informed choices of society, organizations, public and private, communities, and individuals.

Mens Rea

Latin for “guilty mind”; the mental state accompanying a wrongful behavior.