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.