$$Tom is $36$ years old and has never been married.

$$Frank$,$ age $13,$ is Tom's nephew who lived with him all year. Tom provided all of his support

and provided over half the cost of keeping up the home.

$$Tom earned $$44,000$ in wages. He also received $$12,000$ in child support for Frank, $$1,000$ in interest from Houston ISD municipal bonds and $$3,000$ for dog walking on the weekends.$$

$$Tom is blind and cannot be claimed as a dependent by another taxpayer.

$$Tom and Frank are U$.$S$.$ citizens, have valid Social Security numbers, and lived in the U$.$S$.$ the

entire year.

$1.$What is the most advantageous filing status allowable that Tom can claim on his tax return for

$2024?$ Be sure to apply the appropriate tests for both dependency and filing status.$$

$2.$ Explain the qualifying child rules

$3.$ What is Tom's gross income and taxable income?$$