USE 2018 TAX RULES FOR THE FOLLOWING:

1) Brian is single and lives alone. He covers all of the household expenses of his mother Bonney who lives down the street. Bonney has gross income of $4,500. Can Brian file as head of household" for 2018?

2) Maria is a single taxpayer. Who qualifies as her dependents? See below:

A) Her niece Maxine who is a full-time student, 22 years old, and lives with Maria. Maxine has gross income of $4,500. Maxine is supported by her boyfriend Pablo, who lives in Brazil and just sends Maxine money each month.

B) Her great-grandfather Marvin, whom Maria supports 100%. Marvin lives in Chicago. Hes 92 years old and has gross income of $5,000.