Background: The taxpayers from part 1 (calendar year taxpayers) come 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.