Chapter 4, Problem 39P

Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean’s gross income for the year is $2,500. Dean’s support is provided as follows: himself (5 percent), his daughters Camille (25 percent) and Rachel (30 percent), his son Zander (5 percent), his friend Frankie (15 percent), and his niece Sharon (20 percent).

1. a) Absent a multiple support agreement, of the parties mentioned in the problem, who may claim Dean as a dependent?
2. b) Under a multiple support agreement, who is eligible to claim Dean as a dependent? Explain.
3. c) Assume that Camille is allowed to claim Dean as a dependent under a multiple support agreement. Camille is single, and Dean is her only dependent. What is Camille’s filing status?