Case 3: Cynthia Hall's younger brother is coming to live with her since he wants to live in Huntington. Cynthia wants to know if she can claim him as a dependent on her income tax return. 1. What Federal Tax handbook paragraph provides secondary authority? 2. What is the primary Code section that deals with this question? 3. Identify any additional facts you will need to address this question. Explain in a sentence why you need each additional fact