QUESTION $4$

$25$ points

Your client, Adam and Amy Accrual, have a $21-$year$-$old daughter named April. April is single and a full$-$time student studying for her bachelor's degree in accounting at California Poly Academy $($CPA$)$ in Pismo Beach, California, where she lives with her roommates year$-$round. Last year April worked at a local bar and restaurant $4$ nights a week and made $$18,000,$ which she used for tuition, fees, books and living expenses. Her parents help April by sending her $$300$ each month to help with her expenses at college. This is all of the support given to April by her parents. When preparing Adam and Amy's tax return you note that they claim April as a dependent for tax purposes. Adam is insistent that they can claim April because of the $$300$ per month support and the fact that they "have claimed her since she was born." He will not let you take April off the return as a dependent. Would you sign this return as a preparer? Why or why not?