1) Ben, age 19, a full-time college student, he is claimed as a dependent by his parents. He earned $5,400 wages during the year.
2) Anita, age 12, is claimed as a dependent by her parents. She earned interest income of $1,200 during the year.
3) Earl, age 16, is claimed as a dependent by his parents. He earned wages of $2,700 and interest of $1,100 during the year.
4) Karen, age 16 and blind, is claimed as a dependent by her parents, she earned wages of $2,600 and interest of $1200 during the year.
5) Pat, age 17, is claimed as a dependent by her parents. She earned interest of $300 during the year. In addition, she earned $550 during the summer operating her own business at the beach, where she painted caricatures of her customers.