Walter and Nancy provide 60% of the support of their daughter (age 18) and son-in-law (age 22). The son-in-law (John) is a full-time student at a local university, and the daughter (Stella) holds various part-time jobs from which she earns $11,000. Walter and Nancy engage you to prepare their tax return for 2021. During a meeting with them in late March 2022, you learn that John and Stella have filed a joint return. What tax advice would you give based on the following assumptions? 

a. All parties live in Louisiana (a community property state).

b. All parties live in New Jersey (a common law state).