Aishwarya's husband passed away in 2013. She needs to determine whether Jasmine, her 17-year old step-daughter who is single, qualifies as her dependent in 2014. Jasmine is a resident but not a citizen of the United States. She lived in Aishwarya's home from June 15 through December 31, 2014. Aishwarya provided more than half of Jasmine's support for 2014.
a. Is Aishwarya allowed to claim a dependency exemption for Jasmine for 2014?
b. Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2014 if Aishwarya provided more than half of Jasmine's support in 2014, Jasmine lived in Aishwarya's home from July 15 through December 31 of 2014, and Jasmine reported gross income of $5,000 in 2014?
c. Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2014 if Aishwarya provided more than half of Jasmine's support in 2014, Jasmine lived in Aishwarya's home from July 15 through December 31 of 2014, and Jasmine reported gross income of $2,500 in 2014?