Which of the following items would likely NOT be substantiated on a return if questioned by the IRS, based on the information provided? Taxpayer claims business usage of their home, and claims depreciation on their residence. They have the settlement statement for o their home purchase, and justifiable proof of exclusive business usage and cleanly notated records of apportionment for their expenses. Taxpayer claims dependents who are contested with the estranged parent. The taxpayer has a birth certificate and a few scattered receipts for food and school supplies, but is otherwise relying on personal attestation. Taxpayer claiming an item of income based on the sum total of receipts from their business cash register. Taxpayer is claiming charitable contributions and has a dated statement written by the donee in their possession, along with an account statement for ACH transactions from their personal checking account