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.
- Victor gives his mother, Maria, $10,000 a year to help pay for her food, rent, and other household costs. Her only income is $8,000 in Social Security benefits.
- Manuel is 22 years old and a full-time student. He lives at home with his parents, who pay $7,000 in college expenses and other costs to support him. During the year, he earns $5,600 working as a sales clerk in a department store of which he saves $600 and spends the rest on his support.
- Assume the same facts as in part b, except that Manuel is 25 years old.
- Michael and Veronica are divorced in the current year. Michael is required to pay $400 per month in child support. Veronica has custody of their 4-year-old son and pays the other $200 per month it costs to support him.
- Bettina pays all of the support for her father, Salvador, who lives in Mexico City.