1.

Which of the following individuals qualifies as a dependent of John Smith?

a. A 25-year-old son who earned $4,900 during the Christmas season but was unemployed the remainder of the year. He was supported by John Smith.

b. A 10-year-old cousin living with John Smiths parents but supported by John Smith.

c. A 7-year old foster child who has lived in John's home the entire year and has been fully supported by him.

d. A 25-year-old married daughter who filed a joint return on which there was a tax liability with her husband. She is a student, had no income, and was supported by John Smith.

2. Mr. and Mrs. Smith were both 67 years old in 2019 and had no dependents. Mr. Smith died during 2019. For 2019, Mrs. Smith's filing status is:

Group of answer choices

Single

Married Filing Jointly

Surviving Spouse

Married filing separately