$45$

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Regarding the student loan interest deduction, which of the following statements regarding dependents is true?

Question $45$Select one:

a$.$

An individual can be a taxpayer$$s dependent unless the individual is a dependent of another taxpayer

b$.$

An individual can be a dependent unless the individual files a joint return with a spouse

c$.$

An individual can be the taxpayer$$s dependent even if the individual had gross income for the year that was equal to or more than the income exemption amount for the year

d$.$

All of the statements are false