Lucas gives his mother Karen $15,000 a year for Karen to help pay for the cost of living. Karen also receives, in addition, $1,033 a month as Social Security income. Karen lives next door to her son Lucas in her own house. The house is fully paid off and solely owned by Karen. Lucas is unsure whether this means he can use this information on his taxes. Would anything change if, Lucas paid $8,000 extra throughout the year for utilities for the house next door and food for his mother? What if, instead, Lucas owns the house that Karen lives in? Please provide IRC codes to site your answer from the IRC codification.