Ray Albertson is 72 years old and lives by himself in an apartment in Salt Lake City. Ray's gross income for the year is $3,000. Ray's support is provided as follows: Himself (11%), his daughters Diane (20%) and Karen (15%), his sons Mike (20%) and Kenneth (10%), his friend Milt (14%), and his cousin Henry (12%).
a. Absent a multiple support agreement, of the parties mentioned in the problem, who may claim a dependency exemption for Ray as a qualifying relative?
b. Under a multiple support agreement, who is eligible to claim a dependency exemption for Ray as a qualifying relative? Explain.
c. Assume that under a multiple support agreement, Diane claims a dependency exemption for Ray. Diane is single with no other dependents. What is her filing status?