Anna, age$65,$ who lives with her unmarried$$ son, Mario, received$$ $$7,000,$ which was used for her support during the year. The sources of support were as$$ follows: Social Security benefits

$$1,500$

Mario

$2,600$

Caroline, an unrelated friend

$800$

Doug, Anna's son

$500$

Elaine, Anna's sister

$1,600$

Total

$$7,000$

The Social Security benefits are wholly$$ tax$-$exempt in this situation. Assume a multiple support agreement$($Form $2120)$ is properly filed. Filing Status

Standard Deduction

Married individuals filing joint returns and surviving spouses

$$29,200$

Heads of households

$$21,900$

Unmarried individuals $($other than surviving spouses and heads of households$)$

$$14,600$

Married individuals filing separate returns

$$14,600$

Additional standard deduction for the aged and the blind; Individual who is married and surviving spouses

$$1,550*$

Additional standard deduction for the aged and the blind; Individual who is unmarried and not a surviving spouse

$$1,950*$

Taxpayer claimed as dependent on another taxpayer$$s return: Greater of $(1)$ earned income plus $$450$ or $(2)$ $$1,300.$

$*$ These amounts are $$3,100$ and $$3,900,$ respectively, for a taxpayer who is both aged and blind.

Who is eligible to claim Anna as a qualifying$$ relative?

If Mario wants to claim Anna as a qualifying$$ relative, who must agree to$$ it$?$

If Mario claims Anna as a qualifying$$ relative, what is his standard$$ deduction? Requirement a$.$ Who is eligible to claim Anna as a qualifying$$ relative?

A$.$

$$Mario$,$ Elaine, and Doug

B$.$

Mario and Doug

C$.$

$$Mario$,$ Elaine,$$ Caroline, and Doug

D$.$

Mario and Elaine

E$.$

No one is eligible to claim Anna as a dependent.