Wes and Tina are a married couple and provide financial assistance to several persons during the current year. In all of the situations​ below

Wes and Tina are a married couple and provide financial assistance to several persons during the current year. In all of the situations​ below, assume that any dependency tests not mentioned have been met.

Requirement

For each​ situation, determine whether the individuals qualify as Wes and​ Tina's dependents. ​(Select the best possible answer in each​ case.)

Requirement a. Brian is age 24 and Wes and​ Tina's son. He is a​ full-time student and lives in an apartment near campus. Wes and Tina provide over​ 50% of his support. Brian works as a waiter and earned​ $4,200.
Requirement b. Same as Part a except that Brian is a​ part-time student.
Requirement c. Sherry is age 22 and Wes and​ Tina's daughter. She is a​ full-time student and lives in the college dormitory. Wes and Tina provide over​ 50% of her support. Sherry works​ part-time as a bookkeeper and earned​ $5,000.


Requirement d. Same as Part c except that Sherry is a​ part-time student.
Requirement e. ​Granny, age​ 82, is​ Tina's grandmother and lives with Wes and Tina. During the current​ year, Granny's only sources of income were her Social Security of​ $4,800 and interest on U.S. bonds of​ $4,500. Granny uses her income to pay for​ 40% of her total​ support, Wes and Tina provide the remainder of​ Granny's support.


PI:2-39
Consider the following taxpayer​ information:

Requirement

For the above​ taxpayers, indicate which tax form should be​ used, the applicable filing​ status, and the number of personal and dependency exemptions​ available, and the number of children who qualify for the child credit.

a. Arnie is a single college student who earned​ $7,700 working​ part-time. He had​ $200 of interest income and received​ $1,000 of support from his parents.
b. Buddy is a single college student who earned​ $7,700 working​ part-time. He had​ $1,600 of interest income and received​ $1,000 of support from his parents.

JohnJohn

and

PatsyPatsy

are married and file jointly. In

20162016​,

JohnJohn

earned a salary of

$ 42 comma 000$42,000.

PatsyPatsy

is​ self-employed. Her gross business income was

$ 55 comma 000$55,000

and her business expenses totaled

$ 29 comma 000$29,000.

Each contributed

$ 4 comma 700$4,700

to a deductible IRA. Their itemized deductions total

$ 12 comma 900$12,900.

Compute Parts​ a, b, and c without regard to​ self-employment tax.