For questions $3$ through $5,$ consider the following scenario. You may assume the standard deduction is

$$13,850$ for single individuals and $$27,700$ for married couples filing jointly. The $2023$ personal exemption

amount is $$4,700.$

Mark and Lyla Smith are married and have lived in the same home for over $10$ years. Lyla's uncle, Rocky,

who is $54$ years old, has lived with the Smiths since May of $2023.$ Rocky is searching for consistent

employment but has been unable to find any. Rocky earned $$3,800$ doing odd jobs during the year and.

also received $$1,850$ of interest from a bank savings account. Rocky used all. of his income toward his

own support. The Smiths provided the rest of Rocky's support by providing him with lodging valued at

$$3,000$ and food valued at $$2,550.$ To help Mark and Lyla determine whether Rocky is a qualifying

relative for tax purposes in $2023,$ please answer the questions below. $($A simple Yes or No for

questions $3$ and $5$ questions will be sufficient. For question $4,$ show your support calculation and

round the percentage to $2$ decimal places.$)$

Is the relationship test satisfied?

Is the support test satisfied? $($Show your support calculation and the applicable percentage$)$

Is the gross income test satisfied?