32. Determine the amount of the standard deduction allowed for 2016 in the following independent situations. In each case, assume that the taxpayer is claimed as another persons dependent.

Curtis, age 18, has income as follows: $700 interest from a certificate of deposit and $ 6,100 from repairing cars.

Mattie, age 18, has income as follows: $ 600 cash dividends from a stock investment and $ 4,700 from handling a paper route.

Mel, age 16, has income as follows: $ 675 interest on a bank savings account and $ 800 for painting a neighbors fence.

Lucy, age 15, has income as follows: $400 cash dividends from a stock investment and $ 500 from grooming pets.

Sarah, age 67 and a widow, has income as follows: $ 500 from a Bank savings account and $ 3,200 from babysitting.

34. For tax year 2016, determine the number of personal and dependency exemptions in each of the following independent situations:

Leo and Amanda (ages 48 and 46, respectively) are husband and wife and furnish more than 50% of the support of their two children, Elton (age 18) and Trista (age 24). During the year, Elton earns $ 4,500 providing transportation for elderly persons with disabilities, and Trista receives a $ 5,000 scholarships for tuition at the law school she attends.

Audry (age 45) was divorced this year. She maintains a household in which she, her ex-husband (Clint), and his mother (Olive) live and furnishes more than 50% of their support. Olive is age 91 and blind.

Crystal age 45, furnishes more than 50% of the support of her married son, Andy (age 18), and his wife, Paige (age 19) who live with her. During the year, Andy earned $ 8,200 from a part-time job. All parties live in Iowa (a common law state).

Assume the same facts as in (c), except that all parties live in Washington (a community property state).

39. Wesley and Myrtle (ages 90 and 88, respectively) live in an assisted care facility and for 2015 and 2016 received their support from the following sources:

______________________________________________

Percentage of Support

______________________________________________

Social Security Benefits 16%

Son 20

Niece 29

Cousin 12

Brother 11

Family friend (not related) 12

Which person are eligible to claim the dependency exemptions under a multiple support agreement?

Must Wesley and Myrtle be claimed by the same person(s) for both 2015 and 2016? Explain.

Who, if anyone, can claim their medical expenses?