Polly maintains a household in which she lives with her unemployed husband (Nick), stepdaughter (Paige) and her cousin (Maude). Polly provides more than one-half the support for both Paige and Maude.

Maude was fatally injured in an automobile accident in May. Before Maude died she had received $5,000 Social Security, $3,500 pension, $500 in dog-walking fees and $400 in municipal bond interest.

Paige is an accomplished gymnast. She graduated high school last year. Page has a part-time job but spends most of her time training. She currently attends junior college on a part-time basis. Next semester she is going to a 4-year school on a full scholarship.

In March, Nick left for parts unknown and has not been heard from since. He provides Polly with no financial support. Polly decides to sell her wedding rings. The rings cost $11,800. The rings were sold for their approximate value of $9,000

Polly is a school vice principal. Her salary is $95,000. The school system also pays for Pollys health insurance ($12,000 premium) and her pension plan ($5,000). (Health insurance and qualified retirement plans are nontaxable fringe benefits.)

1) Can Polly claim Maude as a dependent? Explain your answer.

2) Can Polly claim Paige as a dependent? Do you need any additional facts to give your answer?

3) What is Pollys income tax filing status?

4) What is the amount of Pollys deduction from AGI?

5) What is Pollys income tax for the year before applying any tax credits? Assume that Polly takes the standard deduction.