Anna, age 65, who lives with her unmarried son, Mario, received $7,000, which was used for her support during the year. The sources of support were as follows:
Social Security benefits ……………………..$1,500
Mario ……………………………………….. 2,600
Caroline, an unrelated friend ……………….. 800
Doug, Anna’s son …………………………… 500
Elaine, Anna’s sister ……………………….. 1,600
Total ………………………………………..  $7,000
a. Who is eligible to claim Anna as a dependent?
b. What must be done before Mario can claim the exemption?
c. Can anyone claim head-of-household status based on Anna’s dependency exemption? Explain.
d. Can Mario claim an old age allowance for his mother? Explain.