The Hutters Filed a Joint Return for 2019

question 105

Multiple Choice

The Hutters filed a joint return for 2019.They provide more than 50% of the support of Carla, Ellie, and Aaron. Carla (age 18) is a cousin and earns $2,800 from a part-time job.Ellie (age 25) is their daughter and is a full-time law student.She received a $7,500 scholarship for tuition from her law school.Aaron is a brother who is a citizen of Israel but resides in France.Carla and Ellie live with the Hutters.How many dependents can the Hutters claim?

• A)None
• B)One
• C)Two
• D)Three

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Definitions:

Usage of Trade

Established customs and practices commonly observed and accepted in a particular industry or trade.

UCC

The Uniform Commercial Code, which is a comprehensive set of laws governing sales and commercial transactions in the United States, intended to harmonize the law of sales and other commercial transactions across the country.

Suretyship Provision

A contractual arrangement where a third party (surety) agrees to take responsibility for the debtor's obligations if the debtor fails to fulfill them.

Suretyship Provision

A contractual agreement in which a party assumes responsibility for the debt obligation of a borrower if that borrower defaults.