Match the statements that relate to each other. Note: Choice k. may be used more than once. Relationship test (for dependency exemption purposes) 1. Available to a 70-year-old father claimed as a dependent by his son. Kiddie tax may be imposed 2. Equal to tax liability divided by taxable income. Marginal income tax rate 3. The highest income tax rate applicable to a taxpayer. Tax Rate Schedule 4. Not eligible for the standard deduction. 5. No one qualified taxpayer meets the support test. Multiple support agreement 6. Taxpayer's ex-husband does not qualify. Additional standard deduction 7. A dependent child (age 18) who has only unearned income. > Nonresident alien 8. Highest applicable rate is 37%. Long-term capital gains 9. Applicable rate could be as low as 0%. 10. Maximum rate is 28%. Average income tax rate 11. No correct match provided. Gain on collectibles (held more than one year)