1. Which of the following is not true of the support test?

a. Certain nonnecessity items such as toys and gifts are included.

b. Social Security benefits are treated as provided by the recipient.

c. Academic scholarships covering tuition are not support.

d. Aid for dependent children is treated as provided by the parent.

2. Jake Wills is 77 years of age and of good sight. Jake provided $8,000 of the total of $15,200 of support for his 65-year-old sister who lives in a rest home and whose only income was Social Security benefits of $7,200. What is Jakes filing status, and how many dependents may he claim?

a. Head of household, one b. Single, none

c. Single, one d. Head of household, none