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. Nico is 20 and a full-time college student who receives a scholarship for $11,000. (Tuition, books, and fees total $15,000.) His father gives him an additional $6,000 to pay for room and board and other living expenses.
b. Lawrence pays $7,800 of his mother's living expenses. His mother receives $3,500 in Social Security benefits and $4,100 from a qualified employer retirement program, all of which is spent on her support.
c. Megan's father has no sources of income. During the year, Megan pays all of her father's support. He is a citizen and resident of Australia.
d. Tawana and Ralph are married and full-time college students. They are both 22 years old. Tawana works as a model and earns $4,300 and Ralph earns $2,100 during the year. Tawana and Ralph are not required to file a joint return and do so only to receive a refund of the taxes withheld on their respective incomes. Tawana's parents give them an additional $8,000 to help them through college.