Alan is a $23-$year old student at Upper State College. He earned $$5,000$ at a summer job.

Question $3$ options:

$1)$

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

$2)$

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.

$3)$

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

$4)$

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