. For each of the following independent cases, list the dependent(s), if any, that may be claimed by the taxpayer in 2020.

a. Kanga is a single mother. She provides all the support for her 12-year-old daughter Roo who lives with her and who earned $6,200 modeling during the Christmas season. For all of 2020, Kangas household also included Piglet, Kangas niece. Piglet, age 20, is not a student, but she worked part-time and earned $8,250.

b. During 2020, Snow White (age 67) and Dopey (age 69) her current husband furnished more than 50% of the support of the following individuals:

	Sleepy, the stepson (age 18), who lived with her all year and earns $8,500 as a dance instructor. He dropped out of school a year ago.
	Grumpy, the cousin (age 70), who does not live with her. He has no income for 2020.
	Doc, the brother-in-law (age 66), who does not live with her and earned $4,500 in 2020.
	Evil Queen, the friend (age 52), who lived with her all year, earned $3,950 in 2020.

c. Papa and Mama Bear are married and are under 65 years of age. During 2020, Baby Bear, their 25-year-old son lives with them. Baby Bear earns $10,000 from a part-time job, 65% that he uses for his own food, clothing, and rent paid to his parents. Papa & Mama Bear also provide 70% of the support of Mama's father, Grandpa, who is 93, lives in the next town, and has no taxable income. They also provide 100% of the support of Papas cousin, Mike (age 40), who lives next door and has no income.