USE 2018 TAX RULES

Franks living expenses come to $20,000 for the year.

He covers $4,000 from his own savings.

Franks old high school chum Ed contributes another $4,000.

The remaining $12,000 are obtained as follows: Fran, Franks daughter: $4,500; Franks 5 grandchildren each kick in $1,000; Bob, Franks brother, $2,500. Franks gross income is $2,450.

The family asks you if anyone can claim Frank as his or her dependent what do you tell them? (show your analysis.)