In each of the following independent situations, determine the taxpayer’s filing status and the number of dependents the taxpayer is allowed to claim.

a. Frank is single and supports his 17-

year-old brother, Bill. Bill earned $3,000 and did not live with Frank.

b. Geneva and her spouse reside with their son, Steve, who is a 20-year-old undergraduate student at State University. Steve earned $13,100 at a part-time summer job, but he deposited this money in a savings account for graduate school. Geneva paid all of the $12,000 cost of supporting Steve.

c. Hamish’s spouse died last year and Hamish has not remarried. Hamish supports his father, Reggie, age 78, who lives in a nursing home and had interest income this year of $2,500.

d. Irene is married but has not seen her spouse since February. She supports her spouse’s 18-year-old child, Dolores, who lives with Irene. Dolores earned $4,500 this year.

e. Assume the same facts as in part (d).
Also, assume that Craig is Irene’s husband. Craig supports his 12-year-old son Ethan, who lives with Craig. Ethan did not earn any income.