MULTIPLE CHOICE: 2 points each 1. Margaret, age 77, is supported during the current year as follows: Walker (a son) Fran (a daughter) Samantha (a daughter) Johnny (a cousin) Benjamin (unrelated close family friend) Percent of Support 21% 4% 33% 22% 20% During the year, Margaret lives in an assisted living facility. Under a multiple support agreement, indicate which parties can qualify to claim Margaret as a dependent. a. Walker and Fran. b. Walker and Samantha. c. Walker, Fran, and Samantha. d. Walker, Fran, Samantha, Johnny and Benjamin. e. None of the above. 2. Which of the following is not a test to meet the definition of a qualifying relative"? a. Relationship test. b. Support test. c. Abode test. d. Gross income test. e. All of the above. 3. A benefit received that is so small that accounting for them is impractical is called a: a. Cafeteria plan b. No additional cost service c. Working condition fringe d. DeMinimis Fringe benefit e. None of the above