None of the above 13. B Which of the listed individuals will be a dependent "qualifying child" of Arnold Simpson? A twenty-six year old son who earned $5,400 between January 1 and April 3, but was unemployed for the remainder of the year A five year old niece supported by Arnold, but who lived with Arnold's parents all year The three year old son of Arnold's best friend who lived with Arnold from May 13 until the end of the year while Arnold's best friend was imprisoned A twenty-one year old married daughter who was supported by Arnold, but who filed a joint return with her husband. Assume that the daughter earned $14,000 of income and the joint return reported a $400 income tax liability. E None of the above C D 14. Justin and Lacy Muncy were married in 2007. After a serious argument, Justin moved out of the family home on August 5, 2020 and lived alone in in an apartment for the remainder of 2020. Alice Muncy, the nine year old daughter of Justin and Lacy, resided for all of 2020 in the family home, in which Lacy remained after Justin left. Justin refuses to file a joint return for tax year 2020. Assuming that Lacy wishes to use the most advantageous filing status for her 2020 Form 1040, how will she file? Single B Married separate Surviving spouse D Head of household E None of the above