$1)$ T$/$F: Tracy, age $22,$ was a full$-$time student at University of Michigan until June. Tracy's parents paid for all her living expenses and tuition through the end of July. Tracy's parents will claim her as a dependent. Tracy's son Joseph was born October $3$rd$.$ Tracy paid for all of Joseph's support from the date of his birth till the end of the year. Tracy can claim Joseph as a dependent.

$2)$ T$/$F: On the Oregon return, taxpayers qualify for an extra exemption if their disability prevents them from doing their former work but does not prevent them from doing other kinds of work without special equipment.

$3)$ T$/$F: Jerry and Carmen are married Oregon residents and filling jointly. Carmen is on active duty status in the military, stationed in Texas, and Jerry is a high school teacher. All of Carmen's income is non$-$taxable to Oregon.

$4)$ T$/$F: Dana's divorce was final in November. She and her ex$-$husband had lived apart for the entire year, and their $2$ children lived with Dana all year. she provided more than half of the cost of keeping up the home. Dana signed Form $8332$ to allow her ex$-$husband to claim the dependency for both children. Dana can still file as Head of Household, using their children as qualifying children.

$5)$ T$/$F: If the Oregon depreciation is more than the federal depreciation on the same property an addition is made for the difference.