Examlex
For each of the following independent cases,indicate the total number of exemptions (personal and dependents)that may be claimed by the taxpayer in 2016.
a.Cassie is a single mother providing the sole support of her three children,who all live with her.Her 16 year-old daughter,Tammy,earned $15,200 modeling during the year and her two sons,R.J.and Will,ages 10 and 8,have no income.
b.Olivia,35 years old,provided eighty percent of the support of her grandmother who lived in another state.Her grandmother's only income was from non-taxable social security of $9,500.
c.Vanessa and Matt Reardon are married and under 65 years of age.During 2016,they furnish more than half of the support of their 25 year-old son,Bill,who lives with them.Bill earns $2,000 from a part-time job,most of which he sets aside for future college expenses.Bill is not currently a student.Vanessa's father,Henry,who died on January 3,2016,at age 80,had for many years qualified as their dependent.
d.Douglas and Marjorie are husband and wife and file a joint return.Both are under 65 years of age.They provide more than half of the support of their daughter,Ellen (age 23),who is a full-time medical student.Ellen receives a $3,400 taxable scholarship covering her room and board at college.They furnish all of the support of Henry (Douglas's grandfather),who is age 85 and lives in a nursing home.They also support Meg (age 69),who is a friend of the family and lives with them.
e.Blair,who is divorced,maintains a home in which she,her twin sons,and her baby daughter live all year.The children's father,Ross,provides over half their support.No special arrangements exist between Blair and Ross.
Maladaptive Interpretations
Patterns of thinking or interpreting information and experiences in a way that is counterproductive or harmful to one's mental health.
Conversion Disorder
A mental health condition where a person has physical symptoms (such as paralysis, blindness) without a physiological cause, believed to stem from psychological conflict.
Glove Anesthesia
A psychological condition where a person experiences numbness in the hand and fingers that mimics the area covered by a glove, often without physical cause and associated with conversion disorders.
Illness Anxiety Disorder
A form of anxiety characterized by a preoccupation with fears of having a serious medical condition.
Q12: A corporation may make an election to
Q15: Mark receives a nonliquidating distribution of $10,000
Q43: Ezinne transfers land with an adjusted basis
Q56: Income of a C corporation is subject
Q73: The committee that is responsible for holding
Q81: Sylvia makes a one-time $2,000 deductible contribution
Q90: Jamahl and Indira are married and live
Q101: With respect to charitable contributions by corporations,all
Q122: Kelsey is a cash-basis,calendar-year taxpayer.Her salary is
Q131: Stephanie owns a 25% interest in a