Alan $isa23-$year old student $at$ Upper State College. $He$ earned $$5,000at$ a summer job.

Question $3$ options:

Alan can claim a personal exemption for himself even $if$ his parents claim him $as$ a dependent.

Because Alan $is$ a full$-$time college student, and $he$ provides less than half $of$ his own support, his parents must claim him $as$ a dependent $on$ their return.

Because Alan earns over the dependency exemption amount, his parents cannot claim him $as$ a dependent $on$ their return.

Alan can claim a personal exemption for himself $if$ his parents $do$ not claim him $as$ a dependent.