lake is 21 years of age at the end of the year. During this year, Blake was a full-time college student. He also worked part-time and earned $8,000, which he used to pay all of his $6,000 of living expenses. Blake's parents, Troy and Camille, claimed Blake as a dependent on their joint tax return. After filing the joint tax return, Troy told Blake they owed him $3,001 for his annual living expenses. What do you think of Troy and Camille's strategy to claim a dependency exemption for Blake?