Determine whether each of the following individuals can be claimed as a dependent in the current year. Assume that any tests not mentioned have been satisfied.
a. Victor gives his mother, Maria, $10,000 a year to help pay for her food, rent, and other household costs. Her only income is $8,000 in Social Security benefits.
b. Manuel is 22 years old and a full-time student. He lives at home with his parents, who pay $7,000 in college expenses and other costs to support him. During the year, he earns $5,600 working as a sales clerk in a department store of which he saves $600 and spends the rest on his support.
c. Assume the same facts as in part b, except that Manuel is 25 years old.
d. Michael and Veronica are divorced in the current year. Michael is required to pay $400 per month in child support. Veronica has custody of their 4-year-old son and pays the other $200 per month it costs to support him.
e. Bettina pays all of the support for her father, Salvador, who lives in Mexico City.