25. Sergio wants to know if he can claim his daughter , Sarah , as a dependent on his income tax return . Sarah lives at home with her parents all year . Sergio provides $1 1, 500 for her support ( i.e ., food , shelter , and transportation ) . Sarah , age 18 , made $13 , 250 last year by acting and working as a cashier at a restaurant . Sarah saved $9, 000 of her income and spent $4 , 250 on clothes and entertainment . Can Sergio claim his daughter , Sarah , as a dependent for income tax purposes ?" a . Yes . b. No , Sarah fails the relationship test . C . No , Sarah fails the gross income test . No , Sarah fails the student test . e. No , Sarah fails the support test