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 2014.
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 $6,500.
c.Vanessa and Matt Reardon are married and under 65 years of age.During 2014,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 3,2014,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 70 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.
Fraudulent Billing
The act of intentionally billing for services that were not provided or billing for a higher level of services than was actually delivered, commonly seen in healthcare fraud.
Unsafe Work Practices
Work methods or procedures that increase the risk of accident, injury, or illness among workers or the public.
Ethical Principles
The fundamental concepts or values that guide the conduct of individuals and organizations in various professions.
Autonomy
The right or condition of self-government, or the capacity of an individual to make an informed, uncoerced decision.
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