Mr. and Mrs. O file a joint income tax return. Determine if each of the following unmarried individuals is either a qualifying child or a qualifying relative for whom the couple can claim an exemption.
a. Son Jack, age 20, who lives in his parents’ home and works full-time as an auto mechanic. Jack is self-supporting except for the fact that he doesn’t pay rent to his parents.
b. Daughter Brenda, age 22, who is a full-time college student. Brenda lives in a dormitory during the school year, but her parents’ home is her permanent residence, and her parents provide 100 percent of her financial support.
c. Nephew Eddie, age 16, who has lived in Mr. and Mrs. O’s home since 2010. Eddie is a high school student who earned $6,690 this summer working for a plumber. Since his aunt and uncle provide 100 percent of his financial support, Eddie is saving his earnings for college.
d. Mr. O’s mother, Mildred, age 64, who lives in a retirement community. Mr. and Mrs. O provide about 65 percent of her financial support. Mildred earned $4,650 this year as a part-time librarian.
e. Mrs. O’s father, Richard, age 76, who has lived in Mr. and Mrs. O’s home since 2012. Mr. and Mrs. O provide about 30 percent of his financial support. The rest of his support comes from Social Security.