Which of the Following Statements Regarding Personal and Dependency Exemptions

question 39

Multiple Choice

Which of the following statements regarding personal and dependency exemptions is false?

• A) A married couple filing jointly may claim two personal exemptions.
• B) To qualify as a dependent of another, an individual must be a resident of the United States.
• C) An individual who qualifies as a dependent of another taxpayer may not claim a personal exemption.
• D) An individual cannot qualify as a dependent of another as a qualifying relative taxpayer if the individual's gross income exceeds the exemption amount.

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Definitions:

Cations

Positively charged ions that have more protons than electrons, resulting from the loss of one or more electrons.

Inversion

In chemistry, this refers to the process by which the spatial arrangement of atoms in a molecule is reversed.

Retention

The phenomenon where the configuration of a molecule remains unchanged during or after a chemical process.

Substitution

A chemical reaction in which an atom or group of atoms is replaced with a different atom or group of atoms in a molecule.