Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean's gross income for the year is $2,500. Dean's support is provided as follows: Himself (5%), his daughters Camille (25%) and Rachel (30%), his son Zander (5%), his friend Frankie (15%), and his niece Sharon (20%).
a. Absent a multiple support agreement, of the parties mentioned in the problem, who may claim a dependency exemption for Dean as a qualifying relative?
b. Under a multiple support agreement, who is eligible to claim a dependency exemption for Dean as a qualifying relative? Explain.
c. Assume that Camille is allowed to claim Dean as a dependent under a multiple support agreement. Camille is single and Dean is her only dependent. What is Camille's filing status?