Mrs. Brown had taxable income of $600, Social Security benefits of $1,800, and tax-exempt interest of $200. She used all of these amounts for her own support. Her son paid the rest of her support. Which of the following amounts of support paid by her son would meet the support test to allow him to claim Mrs. Brown as a dependent.

 

I found the answer is $2,700, but I want to know why the answer is $2,700 when the support test says to provide more than 1/2 of the support, which should be $2600 * 0.5 = $1300. If one provides more than $1300 for his mother, shouldn't $1300 is the correct answer instead of $2700?

Answer rating: 100% (QA)

The correct answer to the question is 2700 The support test for a qualifying relative requires that ... View the full answer