What is the most important concept in individual taxation, or what is the most important line on a tax return (both are the same)? (three words) John and Mary pay all of their daughter's (Bootsie) expenses (household and college) for 2020. Bootsie marries an attorney on December 31, 2020 and they file a joint return. Can John and Mary claim Bootsie as a dependent? a. yes, because they paid all of her expenses but the last day b. Why couldnt bootsie just waited one day so I would not have to answer this question C. no she filed joint return that had a tax liability d. no, but the new husband attorney, owes them for the expenses they paid for Bootsie