For $2022,$ what is the gross income test for a taxpayer claiming a qualifying relative?

The potential dependent's gross income must be less than:

$$1,150$

$$4,300$

$$4,400$

$$12,950$

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Question $19$ of $50.$

Which taxpayer has a potential qualifying relative that meets the relationship or member of the household test?

Justus lived with Owen as a member of his household for ten months in $2022.$ Justus is not a relative.

Kamila is Samara's cousin. She lived with Samara for eight months in $2022.$

Murphy's father, Kelvin, lived with him since $2020.$ Kelvin died on March $1,2022.$

Nolan's girlfriend lived with him as a member of his household for seven months in $2022.$

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Question $20$ of $50.$

Miguel $(45)$ lived with his qualifying child, Roberto $(22),$ all of $2022.$ In November $2022,$ Roberto married Valentina $(21),$ and they both lived with Miguel for the remainder of the year. Roberto, a full$-$time student, did not work in $2022,$ and Valentina earned $$3,400,$ all from wages, and had no other income. Roberto and Valentina did not provide more than half of their own support. Which of the following statements is correct?

Miguel may claim both Roberto and Valentina as his dependents.

Miguel may claim Valentina only if Roberto and Valentina do not file a joint return.

Miguel may claim Roberto even if Roberto and Valentina file a joint return to get a refund of the taxes withheld from Valentina's wages.

Miguel may not claim Roberto once he is married.

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Question $21$ of $50.$

What are the first three tests $($or requirements$)$ a taxpayer must meet to claim a qualifying child or qualifying relative as a dependent?

Dependent taxpayer, joint return test, and citizen or resident test.

Dependent taxpayer, joint return test, gross income test.

Not a qualifying child test, gross income test, and support test.

Relationship test, age test, and residency test.

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Question $22$ of $50.$

Which taxpayer has a potential qualifying child that meets the relationship test?

Albert $(27)$ and his brother, Conner $(20),$ lived together all year. Conner is unmarried and a full$-$time student. Conner had no income, and did not provide more than half of his own support.

Chase $(32)$ lived with his mother, Willa $(61),$ all year. Willa is unmarried; she earned $$14,100,$ all from wages, and had no other income.

Nadia $(28)$ and Brandy $(18)$ are cousins. Both are unmarried and lived in the same home all year. Brandy earned $$4,100,$ all from wages, and she did not provide more than half of her own support.

Tanner $(29)$ and his girlfriend, Nora $(29),$ lived in the same home all year. Nora's daughter $($from a previous marriage$),$ Serena $(7),$ also lived in the home all year. Nora and Serena had no income and did not provide more than half of their own support.

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Question $23$ of $50.$

Which taxpayer has a potential qualifying child that meets the residency test?

Cedro $(52)$ is single. His grandson, Zack $(15),$ came to live with him in September of $2022.$ Zack did not provide more than half of his own support.

Donald $(26)$ is single. His brother, John $(17),$ lived with him for five months of $2022.$ John is unmarried and did not provide more than half of his own support.

Melody $(28)$ is single. Her cousin, Autumn $(22),$ moved in with her in August of $2022.$ Autumn did not provide more than half of her own support.

Tanisha and Michelle are married and have a daughter, Kya $(13).$ They all lived together the entire year. Kya did not provide more than half of her own support.

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Question $24$ of $50.$

Kennedy is a qualifying child to three taxpayers:

Her grandfather, whose AGI is $$6,789.$

Her father, whose AGI is $$26,123.$

Her uncle, whose AGI is $$64,456.$

Which taxpayer is entitled to claim Kennedy, if all three wish to do so$?$

Father.

Grandfather.

Uncle.

No one is entitled to claim Kennedy.

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Question $25$ of $50.$

Vincent lives with his daughter, June. Vincent received $$5,500$ in social security benefits. He used $$2,400$ for rent, $$1,000$ for food, $$1,500$ for recreation, $$500$ for the doctor, and $$100$ for eyeglasses. What amount of support must June pay to claim Vincent as a qualifying relative?

Less than $$5,500.$

More than $$2,400.$

More than $$2,750.$

More than $$5,500.$