Research Problem 1. Don and Mary Dewey are successful professionals who have a combined AGI of approximately $400,000. Their household includes two children: Debra

(age 16) and Van (age 23). Van is not a student but works at a part-time job where he earns $16,000. Don has heard that it might be beneficial if Van, rather than Don and Mary, claims Debra as a qualified child for income tax purposes. At a local Chamber of Commerce meeting, he asks you to advise him on this matter. Send a letter to Don at 4321 Mount Vernon Road, Dover, DE 19901, advising him about the advantages of such a choice and whether it is feasible. In your letter, discuss the relevance of Code §§ 24, 32, 151, and 152.