1. The Facts Elijah, Ben, and Amy help take care of their mother, Hazel, who moved into a nursing home this year. They come to you for help in determining who can claim Hazel as a dependent on their tax return. They furnish you with the following information: Funds from Elijah: $9,500 Funds from Ben: $6,000 Funds from Amy: $1,500 Interest income-Hazel: $ 850 Dividend income-Hazel: $1,500 Taxable pension-Hazel: $7,000 Amy spends significant time with her mother and thinks this should be considered in the analysis. Which of these individuals may claim a dependency exemption for Hazel, if any? Prepare a memo to the client(s) and to the tax file