Multiple Choice Question

When can a single taxpayer's mother or father be a qualifying person for determining head of household filing status?

When the parent lives with the taxpayer regardless of whether he or she is a dependent of the taxpayer

When the taxpayer can claim a dependency exemption for the parent and the taxpayer pays over half the cost of maintaining the parent's home

Never; only a qualifying child can cause a taxpayer to qualify for head of household status

Taxpayers who realize an economic benefit must

the benefit in gross income unless it is

specifically

by the tax code.