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2020年USCPA模擬題26：Regulation
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Nicole and Andrew Harris contribute to more than half of the support of their three children, Travis, Luke, and John. Travis, age 20, worked full time at the local deli and earned $20,000. Luke, 18, is a part-time college student who earned $5,000 working as a resident assistant in the student dormitory where he lived half of the year. John, age 25, is an aspiring actor who lives at home with Nicole and Andrew. John earned $2,500 for the three commercials he starred in. Who qualifies as a dependent for Nicole and Andrew under either the rules of qualifying child or qualifying relative?
A. Travis
B. Travis and Luke
C. Luke and John
D. Travis, Luke, and John
【正確答案】C
【答案解析】
Explanation
Choice "C" is correct. Luke and John satisfy dependency requirements: Travis does not meet the age limit for qualifying child. His income is over the gross income limitation for qualifying relative. Luke meets the qualifying child rules (CARES). He is under the age of 19 and only lives away from home while at college. John meets the qualifying relative rules (SUPORT). His parents provide more than half of his support and his gross income is under the limitation.
Choices "A", "B", and "D" are incorrect.
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