For fact patterns one and two decide how many total dependents, and name the dependents, the Taxpayer may claim and decide what filing status (best available) they may claim. For filing statuses that require a qualifying person to claim, name a qualifying person. State the total of child and dependent credits available and how much is refundable. All named individuals are citizens of the United States, all cities are in California, all individuals have social security numbers.

1. Answer for Betty Lou only, for 2020 only.

David and Betty Lou were married in Benicia on December 20^th, 1988. David was 50, and Betty Lou is 51 as of 1-1-2020. They have two children living with them, Darlene and Mike, fraternal twins, both age 22, no longer in school, and single as of 12-31-2020. From 1988 on, David and Betty Lou were living in a house they owned outright, near Benicia. Betty Lous niece, Cecilia, age 38, moved into David and Betty Lous house in May of 2020, since Cecilias husband, Brian, age 36, had left the country. Cecilia has been living with Betty Lou in the house since. Betty Lou has been paying for most of Cecilias living expenses during May 2020 to the present, while Cecilia was looking for work, and Cecilia found a job in October 2020.

During August of 2020, David got into an argument with Cecilia, and David moved out of the Benicia home, has not returned, and David and Betty Lou have not spoken since then. The house and personal property remained in the hands of Betty Lou and her children. Betty Lou has relied upon her earnings and savings to pay the household bills, and to pay for Darlenes and Mikes needs as well. Mike had total earnings of wages of $5,500 in 2020. Darlene teaches water skiing, and received $3,500 of wages during 2020. Darlene saved the money and bought a new set of skiis in early 2021, to use at work. In 2020, Cecilia had total earnings of wages of $6,000, and did not file a 2020 return.

Remember call of question is (you need not print this or hand it in, please just write up your answer and any justification needed)

Betty Lous best filing status is pick one, and name qualifying person, if needed

Married filing jointly, if based on Surviving Spouse dependent is ----------------------------- or Married filing separately

Or Single or Head of Household based on, qualifying person is--------------------------name one

Betty Lous dependents are (list) ---------------------------------------------------------------------------------

What amount of dependent and child tax credits are available to Betty Lou (and how much of these are refundable)?