$1 (Filing Status / Dependents). (1) Charlie and Julie (calendar year taxpayers) file a joint return, and live with Max at 100 Morrissey Blvd, Boston, MA 02125. (2) Claudia (single) earns $15,000 as a part-time waitress in Chicago. She provides 40% of her own support whereas Charlie provides 60% of her support. Claudia studies at the University of Chicago as a full-time undergraduate student (Sophomore). Claudia's taxable salaries are $6,000. (3) Samuel (single) is an old buddy of Charlie and lives with Charlie during the entire year. Since Samuel has no gross income, Charlie provides 100% of support and maintains the household for Samuel. (4) All of them are U.S. citizens