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. INITIAL ANALYSIS The starting point for your case is a simulated client Inquiry. You must review the case and Identify the tax issues and questions involved. Your Initial analysis will consist of three parts: A. Identify the Federal Tax Handbook paragraph that provides secondary authority. B. Identify the most important IRC section that deals with this question. This Code section is the primary authority. C. Identify any additional facts you will need to respond to this inquiry and compose questions to get those facts from the client. These should be questions that a client would understand. That is, they must not contain technical terms a client may not understand. D. Provide a brief explanation of why this question is necessary. Clients don't like answering unnecessary questions. Have a good reason for asking your