A married couple (calendar year taxpayers) comes to you for tax advice. They have a 20-year old daughter whom took some time off after high school and began college in the Fall semester which started in September and ran until December 20. The daughter earned $10,000 working at a local bakery during the year. The daughter registered for 15 credits worth of classes (her parents paid) on August 25 and was required to attend orientation on August 28 & 29. The couple wants to know if the daughter can be claimed as a dependent and what credits they may be entitled to if she is a dependent. Draft a professional client memo of a MAXIMUM of one page on accounting firm letterhead answering the question and alerting the client to some other options which may be considered to have a different status regarding authority. If the letter ruling is not authoritative, notify the client what the pitfalls of following the ruling would be including the ability to have penalties abated and make a recommendation.