1:2-36 Multiple Support Agreements. Anna, age 65, who lives with her unmarried son, Mario, received $7,000, which was used for heapport during the year. The sources of support were as follows: Social Security benefi Mario Caroline, an unrelated friend $1,500 2,600 800 500 1,600 $7,000 Doug, Anna's son Elaine, Anna's sister Total The Social Security benefits are wholly tax-exempt in this situation. Assume a multiple support agreement (Form 2120) is properly filed. a. Who is eligible to claim Anna as a qualifying relative? b. If Mario wants to claim Anna as a qualifying relative, who must agree to it? c. If Mario claims Anna as a qualifying relative, what is his standard deduction