Becker CPA Review $3-2$

Jane is $20$ years old and is a sophomore at Lake University. She is a full$-$time student and does not have any gross income. Jane spends the

holidays and summers at home with her parents. Her total support for the current tax year is $$30,000,$ including a scholarship for $$5,000$ to

cover her tuition. Jane used $$12,000$ of her savings, and her grandparents provided $$13,000.$ Which of the following statements regarding

the dependency rules for Jane is true?

a$.$ If Jane's parents $($rather than her grandparents$)$ provided the $$13,000,$ then they would not be able to claim Jane as a dependent because Jane provided more than half of her own

b$.$ Jane's grandparents can claim her as a dependent because Jane did not provide more than half of her own support.

c$.$ Jane's grandparents cannot claim her as a dependent because Jane provided more than half of her own support.

d$.$ Jane does not qualify as a dependent for eithenher parents or grandparents.