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Business, 18.02.2020 00:59 tdahna0403

Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean’s gross income for the year is $2,500.
Dean’s support is provided as follows: Himself (5%), his daughters Camille (25%) and Rachel (30%), his son Zander (5%), his
friend Frankie (15%), and his niece Sharon (20%).
a. Absent a multiple support agreement, of the parties mentioned in the problem, who may claim a dependency exemption for
Dean as a qualifying relative?
b. Under a multiple support agreement, who is eligible to claim a dependency exemption for Dean as a qualifying relative?
Explain.

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