t/f

Franks son is single, 25 years old, and earns $8,500 per year from various part-time jobs. Frank can claim his son as a dependent if he pays more than half of his sons support.

Wes, age 18, is claimed as a dependent by his parents. During the current year, his only income was $500 in interest from a savings account. His taxable income for the year is zero