Robert, Fred and Lucas are supporting their mother who lives in a separate apartment. Their contributions towards her support are 10%, 40% and 50%, respectively. In a multiple support agreement, who would be entitled to claim the mother as a dependent?

Multiple Choice

Robert.

Fred or Lucas.

Robert, Fred or Lucas.

None of these.

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To be a qualifying child, the taxpayer must meet three general tests and five specific tests. Which one is not part of the five specific tests?

Multiple Choice

Gross income test.

Residency test.

Special test for qualifying child of more than one taxpayer.

Relationship test.

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Which amount represents the standard deduction for a taxpayer who is single and 68 years of age?

Multiple Choice

$6,350.

$7,900.

$7,850.

$7,550.