Problem 3-32 (LO. 3, 4) For tax year 2021, determine the number of dependents in each of the following independent situations. For example: 0, 1, 2, 3, and so on. Dependents a. Ben and Molly (ages 48 and 46, respectively) are married and furnish more than 50% of the support of their two children, Libby (age 18) and Sam (age 24). During the year, Libby earns $4,500 providing transportation for older persons with disabilities, and Sam receives a $5,000 scholarship for tuition at the law school he attends. b. Audry (age 45) was divorced this year. She maintains a household in which she, her ex- husband (Clint), and his mother (Olive) live and furnishes more than 50% of their support. Olive is age 91 and blind. 11 c. Crystal, age 45, furnishes more than 50% of the support of her married son, Andy (age 18), and his wife, Paige (age 19), who live with her. During the year, Andy earned $8,800 from a part-time job. All parties live in Iowa (a common law state). (Assume the joint return test rule does not apply.) d. Assume the same facts as in part (C), except that all parties live in Washington (a community property state). Problem 3-28 (LO. 1, 8) The following information applies to Emily for 2021. Her filing status is single. Salary $85,000 Interest income from bonds issued by Xerox 1,100 Alimony payments received (divorce occurred in 2014) 6,000 Contribution to traditional IRA 6,000 Gift from parents 25,000 Short-term capital gain from stock investment 2,500 Amount lost in football office pool (gambling loss) 500 Age 40 Emily has no gambling winnings this year. Click here to access the standard deduction table to use. Indicate whether the following items are taxable or nontaxable to Emily. Salary Gift from parents Alimony payments received Short-term capital gain from stock investment Interest income from bonds issued by Xerox Identify whether the items are deductible (fully or partially) by Emily. Amount lost in football office pool Contribution to a traditional IRA Emily's taxable income in 2021 is $