Determine whether each of the following individuals can be claimed as a dependent in the current year. Assume that any tests not mentioned have been satisfied.
a. Nico is 20 and a full-time college student who receives a scholarship for $11,000. (Tuition, books, and fees total $15,000.) His father gives him an additional $6,000 to pay for room and board and other living expenses.
b. Lawrence pays $7,800 of his mother's living expenses. His mother receives $3,500 in Social Security benefits and $4,100 from a qualified employer retire- ment program, all of which is spent on her support.
c. Megan's father has no sources of income. During the year, Megan pays all of her father's support. He is a citizen and resident of Australia.
d. Tawana and Ralph are married and full-time college students. They are both 22 years old. Tawana works as a model and earns $4,300 and Ralph earns $2,100 during the year. Tawana and Ralph are not required to file a joint return and do so only to receive a refund of the taxes withheld on their respective incomes. Tawana's parents give them an additional $8,000 to help them through college.