1. Mrs Barnes was divorced on 1/2/2019. She had an unmarried son, age 15, living in her home for the entire 2019. It cost $12,000 to maintain Mrs Barness home for 2019, of which she furnished $8000 and Billy Barnes (ex-husband) furnished $4000 through support payments. Billy Barnes, however, provides more than of the sons total support. What is the most advantageous filing status for which Mrs Barnes can qualify?

1. Married filing separate
2. Single
3. Surviving spouse
4. HoH

2. Which of the following individuals qualifies as a dependent of John Smith?

1. A 20-year-old son who earned $4,900 during the Christmas season but was unemployed the remainder of the year. He was supported by John Smith
2. A 10-year-old cousin living with John Smiths parents but supported by John Smith
3. A seven-year-old orphan (not adopted by John Smith) who has lived in his home the entire year and has been supported by him
4. A 25-year-old married daughter who filed a joint return on which there was a tax liability with her husband. She is a student, had no income, and was supported by John Smith