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Ralph wants to file as Head of Household (HOH) this year. Ralph is claiming two dependent nieces who lived with him the entire year. Ralph

Ralph wants to file as Head of Household (HOH) this year. Ralph is claiming two dependent nieces who lived with him the entire year. Ralph receives nontaxable benefits including rent assistance, food stamps, and Medicaid. Ralph is the only person eligible to claim his nieces. Ralphs AGI is $12,000. In determining whether the support test is met for HOH purposes, which of the following is true?

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