Response to the following problem:
Wes and Tina are a married couple and provide financial assistance to several persons during the current year. For the situations below, determine whether the individuals qualify as dependency exemptions for Wes and Tina. In all of the situations below, assume that any dependency tests not mentioned have been met.
1. Brian, 24, is Wes and Tinas son. He is a FT student and lives in an apartment near campus. Wes and Tina provide over 50% of his support. Brian works as a waiter and earns $3800
2. Same as part 1 except Brian is a PT student.
3. Sherry, 22, is Wes and Tinas daughter. She is a FT student an lives in the dorms. West and Tina provide over 50% of her support. Sherry worked PT as a bookkeeper and earned $3800.
4. Same as part 3 except that Sherry is a PT student.
5. Granny, 82, is Tinas grandmother and lives with Wes and Tina. Durring the current year, her only source of income was Social Security of $4800, interest on US Bonds $3850. She uses her income to pay 40% of her total support, Wes and Tina pay 60%.