Walter and Nancy provide 60% of the support of their daughter Irene Critical Thinking (age 18) and son-in-law John (age 22). John is a full-time student at a local Decision Making university, while Irene holds various part-time jobs from which she earns $11,000. Walter and Nancy engage you to prepare their tax return for 2018. During a meeting with them in late March 2019, you learn that John and Irene 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).