QUESTION 13 X and Y are the divorced parents of JR. The divorce was granted in June of 2020 and X was given custody, but Y has specific visitation rights. X provided $3,500 and Y provided $4,000 toward JR's total support of $7,900. Which of the following is true regarding who gets to claim JR as a dependent? O Y is entitled to the dependent because Y provided more than 50 percent of JR's support. Y is entitled to the dependent if X signs an agreement waiving the right to claim JR as a dependent. Y never entitled to claim JR as a dependent, no exceptions. X is always entitled to claim JR as a dependent, no exceptions. QUESTION 14 In which Federal trial court does a taxpayer waive his right to appeal if he loses? U.S. Tax Court Small Tax Division of the U.S. Tax Court OU.S. District Court Bankruptcy Court of the U.S. District Court U.S. Court of Appeals for the Federal Circuit