PART A $(4$ pts$.)$

Steve died in $2021$ and is survived by his wife, Marsha, and their $18-$year$-$old daughter, Amanda $($birthday of December $1,2003).$ Marsha is the executrix of Steve$$s estate and maintains a household in which she and Amanda live. Marsha furnishes all of their support $($for her and Amanda$)$ and Amanda saves her earnings. Amanda$$s earnings and student status are as follows:

Year

Tax. Gross Inc.

Student Status

$2021$

$$4,500$

Full$-$time $($for spring and summer semesters$)$

$2022$

$$9,000$

Not enrolled in any educational institution for entire year

$2023$

$$5,000$

Full$-$time $($for summer and fall semesters$)$

$2024$

$$3,500$

Not enrolled in any educational institution for the entire year

$$

Given the provided information, please indicate Marsha$$s filing status for $2021,2022,2023,$ and $2024.$ Please also indicate why you selected the following filing statuses for Marsha in each year.

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PART B $(2$ pts$.)$

Now assume that Marsha wants to claim her cousin, Amber, as her dependent in $2025($and that Amanda is no longer her tax dependent$).$ Would Marsha be legally permitted to claim the dependency under any circumstance? If so$,$ what are the circumstances? Assuming Marsha could claim her as a dependent, how would this impact Marsha$$s filing status for $2024?($Assume that the tax guidelines for $2024$ and $2025$ are consistent$)$

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PART C $(2$ pts$.)$

Now assume that, in $2025,$ Marsha$$s sister, Tara, has an ex mother$-$in$-$law $($who is a tax dependent$)$ who earns $$3,200$ from a part$-$time job and $$500$ of interest from a savings account. She $($the mother$-$in$-$law$)$ is also $70$ and qualifies as legally blind. What is the $2023$ standard deduction on the mother$-$in$-$law$$s separate individual Federal income tax return?

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PART D $(2$ pts$.)$

Assume that Marsha$$s brother Tom was abandoned by his wife in $2023.$ In $2024,$ Tom maintains a home that he and his $26-$year$-$old daughter $($who is his qualified relative dependent$)$ live in for all of $2024.$ He is still legally married at the end of $2024.$ What is Tom$$s filing status in $2024?$