For each independent situation, determine:

$($i$)$ The filing status of the taxpayer, with a full explanation

$($ii$)$ The number of dependents the taxpayer can claim $($not including themselves$),$ and the

reasons for your answer $($QC$,$ QR$,$ what tests fail or succeed and why$)$

a$.$ Mildred has one child, Hannah, who is $18$ years old at the end of the year. Hannah lived at home for

four months during the year before leaving home to work full time in another city. During the year,

Hannah earned $$12,600.$ Mildred provided more than half of Hannah$$s support for the year.

b$.$ Eunice and her spouse $($they are married$)$ reside with their daughter, Felicity, who is a $19-$year$-$old

undergraduate student at the local university. Felicity earned $$14,800$ at a part$-$time summer job, but

she deposited this money in a savings account for graduate school and did not use it for her own

support. Eunice and her spouse fully support Felicity.

c$.$ John$$s spouse died last year, and John has not remarried. John fully supports his father, Zachary, age

$89,$ who lives in a nursing home and had total income this year of $$5,600$