Roberta is widowed and lives in an apartment complex. She receives $8,000 of social security income that she uses to pay for rent and other household expenses. The remainder of her living expenses is paid by relatives and neighbors. The total amount of support paid by Roberta and the others totals $22,000. Amounts paid for support during the year are as follows:
Roberta …………………............$8,000
Ed (neighbor) ………………….... 4,000
Bill (son) ………………………... 5,000
Jose (neighbor) ………………….. 2,000
Alicia (niece) ……………………. 3,000
a. Which of these persons is entitled to claim Roberta as a dependent absent a multiple support agreement?
b. Under a multiple support agreement, which of these persons is entitled to claim Roberta as a dependent? Explain your answer.
c. If Roberta saved all of her social security income and the other persons paid for the shortfall in the same proportions as shown, which of these persons would be entitled to claim Roberta as a dependent under a multiple support agreement? Explain your answer.