1. John is divorced and provides a home for his son Jim. Jim lived with John 203 nights and with his mother 162. His mother claims him as her dependent? True or False?

2. Marys retired father lives with her two sons in her home. He receives Social Security which he uses to pay medical bills and gives the remainder to Mary, about $250 to $500 per month. Mary can claim her father as a dependent. True or False?

3. Todd has lived with his girlfriend, Eva, and her two children, Joe and Sarah (which she has sole custody) all year in his home. Joe is 7 years old and Sarah is 9 years old. Eva is not required to file, and does not file, a 2017 tax return. Todd has income of $78,000. How many exemptions can he claim on his tax return? One, two, three, or four?

4. Bob, 22, is a full-time student and lives with his parents when he is not at school. He worked part-time and made $6,000; his parents provided the rest of his support. If the parents want to claim Bob as a dependent, they can? True or false?

5. Lynne and her mother, Margaret, share a home and both contribute to the household expenses. Lynnes twelve year old daughter, Karen lives with them. Margaret has a higher income than Lynne. However, Lynne has income of $38,000. Who can claim Karen as a dependent? Lynne, Margaret, either Lynne or Margaret but only one of them, or neither, they are tied??