joint filers. For some taxpayers, the standard deduction is limited to the greater of (a) $1,150, and (b) rmation: The standard deduction is generally $12.950 for single taxpayers and 25,900 for earned income plus $400. The lowest tax bracket on income up to around $9,500 is 10%, 1. Frank is not married. His 54-year-old cousin Alex lives with him. Alex does not support himself: he supported by his mother Estelle who lives in Ohio. Alex has no gross income. Does Alex qualify as Frank's dependent? Y or N 2. Ellen's best friend Rachel lives with Ellen. Both are unmarried. The costs of maintaining the home come to $10,000 for the year. Ellen pays $6,500 and Rachel pays $3,500. If Rachel qualifies as Ellen's dependent, would she (Ellen) be able to use head of household filing status? Y or N For questions 3 and 4, Fran and Don are married and file jointly. 3. Tim, Don's father, is 67, lives with them, and has gross income of $7,500 from corporate bonds that he owns. Fran and Don support him. Does Tim qualify as their dependent? Y or N 4. Tammy, their daughter, is a full-time student and is 26. She lives with her Aunt Elaine, so she does not live with Fran and Don, but Fran and Don support her. She has no gross income. Does Tammy qualify as Fran and Don's dependent? Y or N. 5. Rex is 18 years old and not a student. He lives with his parents Mabel and Bill, but is not supported by them: he is supported by his Uncle Ned. Rex's gross income is $6,200. Does Rex qualify as Mabel's and Bill's dependent on their joint return? Y or N 6. Lou and Carrie are married and have one 6-year old son who lives with Carrie and qualifies as her dependent. They are still married but split up and live in separate households starting in March, 2022, each one covering his or her household costs. They decide not to file jointly even though they are still married. For 2022: (a) What filing status will Lou use? (b) What filing status will Carrie use? (The filing statuses are married filing jointly, married filing separately, single, and head of household.)