a. In most cases, the choice between using the standard deduction and itemizing deductions from AGI is a simple matter-pick whichever yields the larger tax benefit. b. When a qualifying relative is involved, meeting the gross income test is essential, as the dependency exemption is not otherwise available. c. Parents should consider giving a younger child assets that accelerate taxable income and a child over 19, assets that defer taxable income. d. Because the deductibility of medical expenses may rest on dependency status, planning is important in arranging multiple support agreements. e. One way of lowering the effective rate is to increase nontaxable income, which would be excluded from the tax base.