Jane, age 65, who lives with her unmarried son, Jack, received $7,000, which was used for her support during the year. Her sources of support were as follows:

Social Security Benefits $1,500

Jack 2,600

Carol, an unrelated friend 800

Dwayne, Janes son 500

Emma, Janes sister 1,600

Total $7,000

a. Who is eligible to claim Jane as a dependent?

b. What must be done before Jack can claim the exemption?

c. Can anyone claim head-of-household status based on Janes dependency exemption? Explain.

d. Can Jack claim an old age allowance for his mother? Explain