20. Assuming all other requirements are met unless specifically mentioned, Evan can claim as a dependent his a. 26-year-old son who is a full-time student and earns $5,500 interest income b. Mother who has taxable dividend income of $4,500 c. Brother-in-law Neighbor's 6-year-old son, Jim, who lived with Bill for seven months while Jim's parents were traveling with the circus 3lclaim 21. Becca, a divorced, non-custodial parent, may claim an exemption for her 2-year-old if she a. Spends at least $1,000 on the child's support b. Has custody for at least 6 months out of the year c. Provides more than one-half of the child's support d. Attaches a copy of a written agreement from the custodial parent granting her permission to do so 22. It is necessary for the taxpayer to maintain a household and contribute over half the cost of maintaining the home to qualify for head of household filing status. Which of the following items can be included in determining whether the test is met? a. Rent b. Clothing c. Home's rental value d. Personal exemptions 23. Exemptions for the taxpayer and spouse are Adjustments b. Itemized deductions Dependency exemptions Personal exemptions 24. In 2017, W's husband dies. W has two small children, ages 3 and 5, living at home whom she supports entirely. W does not remarry for five years and is not claimed as a dependent on another's return during any of this period. In 2018, 2019 and 2020, W's most advantageous filling status is, respectively: Surviving spouse for all three years b. Single for all three years c. Surviving spouse, surviving spouse, head of household d. Head of household for all three years a. 25. The standard deduction for a surviving spouse in 2018 is a. $12,000 b. $24,400 c. $24,000 d. $18,000 om