The Hutters Filed a Joint Return for 2014

question 95

Multiple Choice

The Hutters filed a joint return for 2014. They provide more than 50% of the support of Carla, Melvin, and Aaron. Carla (age 18) is a cousin and earns $2,800 from a part-time job. Melvin (age 25) is their son and is a full-time law student. He received from the university a $3,800 scholarship for tuition. Aaron is a brother who is a citizen of Israel but resides in France. Carla and Melvin live with the Hutters. How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?

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

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Definitions:

Need

A requirement essential for an organism's survival, growth, or well-being.

Physiological Needs

Basic physical requirements including air, water, food, shelter, and sleep, necessary for human survival.

Breathing

The process of inhaling and exhaling air through the respiratory system, essential for providing oxygen to the body's cells and removing carbon dioxide.

Love And Belonging

A human emotional need to be an accepted member of a group, whether it be family, friends, or a larger social connection.