Robert provides more than half of the support for his daughter, Jane, and her two children. Jane earned $20,000.
Robert, whose AGI is $160,000, paid the rent of $11,000 on Jane’s apartment and provided an additional $15,000 support. Jane is age 30, her children are age 7 and age 4, and the children live with Jane. Robert is not married.
a. Can Robert claim Jane as a dependent?
b. Can Jane claim her children as dependents?
c. Who is entitled to the child tax credit?