Ray Albertson is 72 years old and lives by himself in an apartment in Salt Lake City. Ray’s gross income for the year is $3,000. Ray’s support is provided as follows: himself (9 percent), his daughters Diane (20 percent) and Karen (15 percent), his sons Mike (20 percent) and Kenneth (10 percent), his friend Milt (14 percent), and his cousin Henry (12 percent).
a. Absent a multiple support agreement, of the parties mentioned in the problem, who may claim Ray as a dependent?
b. Under a multiple support agreement, who is eligible to claim Ray as a dependent? Explain.
c. Assume that under a multiple support agreement, Diane claims Ray as a dependent. Diane is single with no other dependents. What is her filing status?