Albert Gaytor and his wife Allison are married and file a joint return for 2019. The Gaytors live at 12340 Cocoshell Road, Coral Gables, FL 33134. Captain Gaytor is a charter fishing boat captain but took 6 months off from his job in 2019 to train and study for his Masters Captains License.

In 2019, Albert received a Form W-2 from his employer, Coconut Grove Fishing Charters, Inc.

The Gaytors have a 17-year-old son, Crocker, who is a full-time freshman at Brickell State University. The Gaytors also have an 18-year-old daughter, Cayman, who is a part-time student at Dade County Community College (DCCC). Cayman is married to Sean Slacker, who is 19 years old and a part-time student at DCCC. Sean and Cayman have a 1-year-old child, Wanda Slacker (Social Security number 648-99-4306). Sean, Cayman, and Wanda all live in an apartment up the street from Albert and Allison during the entire current calendar year. Sean and Cayman both work for Seans wealthy grandfather as apprentices in his business. Their wages for the year were a combined $50,000, which allowed them to pay all the personal expenses for themselves and their daughter.

Albert and Allison have a savings account and received Form 1099-INT for 2019

1. Refer to each individual in the Gaytor's children & their spouses -- Crocker, Cayman, Sean, and Wanda. Select one person and determine what is currently tax filing situation of that person by going through all the test criteria. If that person is reported as Albert & Allison Gaytor's dependent, then is he/she qualify as a qualifying child or qualifying relative....and why? Which criterion disqualifies that individual to be Gaytor's dependent?
2. Come up with "What if" scenario (such as what if X pass away this year (or if X got divorced this year) then what would be the new filing status?
3. If the Grandma Gaytor intends to "stay over for a year". What questions should you (an accountant) asks about Grandma Gaytor to determine her filing status.