Kevin Wants to Know If He Can Claim His Brother,Richard,as $\quad \$ 1,000$

question 36

Multiple Choice

Kevin wants to know if he can claim his brother,Richard,as a qualifying relative for income tax purposes.Richard is 18 and is a part-time student at City Community College.He lives with Kevin in his home for the entire tax year.Kevin provides the majority of Richard's support.During the year Richard has the following items of income:
State of Oklahoma bond interest $\quad \$ 1,000$
Dividends on General Motors stock $\quad \$ 700$
Employee wages from part-time work $\quad \$ 2,900$
Can Kevin claim his brother Richard as a dependent for income tax purposes?

• A)Yes.
• B)No, Richard fails the relationship test.
• C)No, Richard fails the gross income test.
• D)No, Richard fails the student test.
• E)No, Richard fails the residency test.

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Definitions:

Top-Down Processing

A cognitive process where perception starts with the brain applying previous experience and expectations to interpret sensory information.

Unconscious Associations

Unconscious Associations are automatic connections made by the brain between different ideas or concepts, influencing perceptions and behavior without conscious awareness.

Psychokinesis

The purported ability to move or manipulate objects with the mind without physical intervention; considered a paranormal phenomenon.

Precognition

The psychic ability to know or predict events before they happen, beyond the scope of normal sensory perception.