plan to date. Please sign in our edu so we can TRUE FALSE (Place either a Tor F on the left side of the question number.) 1 Taxpayers are allowed to take the larger of their itemized deductions or the standard deduction 2 3 4 S If no one person contributes more than half the support of a dependent, the dependency benefits may never be claimed by anyone To qualify as a student for federal income tax purposes, the child must be a full-time student for at least some part of each five calendar months of the calendar year The period of time for which support is furnished, not the total cost of support, is the deciding factor in determining if over 50 percent of total support is provided If a dependent died before the last day of the year, the dependency benefits may not be claimed since the status on December 31 determines entitlement to the deduction If a child is a full-time student, dependency benefits may be claimed for the child regardless of the amount of student's gross income if he or she meets all the other tests for dependency. A taxpayer is allowed an additional standard deduction for a dependent grandmother who is 70 years old 8 12