John and Maria support their 21-year-old son, Bill. The son earned $ 12,200 last year working in a part-time job. Bill went to college part time in the spring semester of the current year. To complete his degree, Bill started school full time in the fall. The fall semester at Bill’s college runs from August 20 to December 20. Can John and Maria claim Bill as a dependent on the current year’s tax return, even if Bill earns this level of gross income? Assume any dependency test not mentioned has been met. In answering this case, use an online tax service with only the Internal Revenue Code database selected. State your keywords and which online tax service you used to arrive at your answer.