George & Diana$$s daughter, Carey, is $17$ years old. She makes $$6,000$ a year

working at a shoe store and uses the money towards her own support. Gordon and

his wife spend $$7,000$ towards her support. Carey lives with Gordon and his wife for

the entire year.

a$.$ Does Carey qualify as a $$qualifying child$$ dependent of George and Diana?

What legal tests does Carey need to satisfy in order to qualify as a

dependent?

b$.$ Does Carey qualify as a $$qualifying child$$ dependent if she is $20$ years old?

What if she is a full$-$time college student? What if she is $35$ years old and

has a permanent disability?

c$.$ What if we reset to the initial facts but Carey is not a citizen, resident, nor

national of the United States? Is she a $$qualifying child$$ dependent?

d$.$ Suppose that Carey qualifies as a dependent and is $16$ years old. May George

and Diana actually deduct a dependency exemption amount for Carey? Is

there another tax benefit that she may qualify for?

e$.$ May Carey qualify as both a $$qualifying child$$ and a qualifying relative at

the same time?

f$.$

What does the IRC $($Internal Revenue Code$)$ state about the personal and

dependency exemption amounts? Does Rev. Proc. $2019-44$ provide an

inflation adjusted amount for the personal$/$dependency exemptions?