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Under a multiple support agreement, A, who provided 55 percent of the support of his mother, may assign the exemption to his sister, L, who provided 25 percent of the support.
Maslow's Model
A theory in psychology proposed by Abraham Maslow, often depicted as a hierarchy of needs, suggesting that people are motivated by fulfilling basic needs before moving on to other, more advanced needs.
Five-Step Hierarchy
A structured series of levels or stages in a particular process or system, often outlined in a progressive manner.
Direction
Guidance or supervision provided by leadership to help individuals or groups understand their tasks and navigate their efforts towards achieving objectives.
Alternatives
Different options or choices available to decision-makers in various contexts.
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