Dwight, 45 and unmarried, earned wages of $212,100 from his job.He had itemized deductions of $17,000.Dwight supported his dad, Michael.Michael lives in his own apartment, earned $6,000 from dividends, and receives 70% of his support from Dwight.Dwight fully supported his sister, Fannie, 16, in 2020.She was a junior in high school and lived with Dwight.She had a part-time job where she earned $13,800.Dwight also supported his son, Philip, 20, who is a junior in college.He earned $4,000 from a part-time job and $3,000 in interest income.Dwight provided most of his support.

a.Is Michael a Qualifying Child? Is Michael a Qualifying Relative?

b.Is Fannie a Qualifying Child? Is Fannie a Qualifying Relative?

c.Is Philip a Qualifying Child? Is Philip a Qualifying Relative?

d.Calculate Philip's 2020 Taxable Income.

e.Calculate Dwight's allowable child and dependent tax credit.