The Hutters Filed a Joint Return for 2012

question 117

Multiple Choice

The Hutters filed a joint return for 2012.They provide more than 50% of the support of Carla, Melvin, and Aaron.Carla (age 18) is a cousin and earns $5,000 from a part-time job.Melvin (age 25) is their son and is a full-time law student.He received from the university a $3,800 scholarship for tuition.Aaron is a brother who is a citizen of Israel but resides in France.Carla and Melvin live with the Hutters.How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?

• A)Two.
• B)Three.
• C)Four.
• D)Five.
• E)None of the above.

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Definitions:

Psychodynamic Therapy

A therapeutic approach emphasizing unconscious processes and past experiences affecting current behavior.

Cognitive Therapy

A form of psychotherapy that focuses on modifying dysfunctional thoughts and beliefs to improve emotional regulation and develop personal coping strategies.

Behavior Modification

A treatment approach based on the principles of operant conditioning, aiming to change undesirable behaviors through the systematic use of reinforcement or punishment.

Token Economy

A system of behavior modification based on the systematic reinforcement of target behavior through the use of tokens that can be exchanged for other reinforcements.