Kevin and Melissa also provide more than half of the support of Kevin’s niece, Jennifer, who came to live with the Guyman’s in December of 2019, following the death of both of her parents in a roll over automobile accident. Jennifer is 8 years old, resides full time in the Guyman’s household, but has not been adopted by them.

a. Can Jennifer be claimed as a qualifying child or qualifying relative in 2020? Please explain your reasoning.

b. If Kevin and Melissa do not elect to itemize their deductions in 2020, what is the largest standard deduction they qualify to claim on their 2020 federal income tax return?

c. Assuming their adjusted gross income for the entire year is $134,000, how much child tax credit do Kevin and Melissa qualify to claim on their 2020 federal income tax return?

d. How much recovery rebate do Kevin and Melissa qualify to receive from the federal government in 2020?