Aurora and Oscar separated in 2017 and divorced in October 2019. She earned $40,000 in wages and paid more than half the cost of keeping up her home in 2019. Aurora and Oscar have a son, Milo, who is 17 years old and unmarried. Aurora signed Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) allowing Oscar to claim Milo in 2019. Milo is a full-time student working towards a degree in computer information systems. Milo lived on campus during the school year and spent the summer at home with his mother. Milo does not a have a felony drug conviction and is not a qualifying child for anyone except Aurora. Aurora paid $5,000 of Milo's tuition that was not covered by his scholarship. Aurora provided more than half of her son's support and all the cost of his room and board on campus. Milo's only income was $3,800 in wages and $400 of dividend income. He had no federal or state tax withholding. Aurora and Milo are U.S. citizens and have valid Social Security numbers. 10. Is Milo required to file a federal tax return? A. Yes, because Milos gross income was more than the gross income limit required to file a federal tax return. B. Yes, because Milo had unearned income over the unearned income limit of $1,100 required to file a federal income tax return. C. No, because Milo had earned income that was under the earnings limit that requires him to file a tax return. D. No, because Milo didn't have any federal or state income tax withholding.

Henry and Charlotte are both 28 years old. Henry and Charlotte separated in 2018 and their divorce was finalized in January 2019. During 2019, Charlotte paid Henry alimony payments of $12,000. Charlotte earned $85,000 in wages during 2019. Henry earned $13,000 in wages. Henry has two children from a previous relationship. Ethan is 9 and James is 6 years old and they lived with Henry for all of 2019. Ethan and James did not provide over half of their own support. Henry paid all the rent, utilities, and household expenses. Henry, Charlotte, Ethan, and James are all U.S. citizens with valid Social Security numbers. 6. Who can claim Ethan and James as qualifying children for earned income credit?

	A. Charlotte

	B. Henry

	C. Both Charlotte and Henry

	D. Neither Charlotte or Henry