Al and Mary Lew are married and filed a joint 2015 income tax return in which they validly claimed the $4,000 personal exemption for their dependent seventeen-year-old daughter, Doris. Since Doris earned $5,400 in 2015 from a part-time job at the college she attended full-time, Doris was also required to file a 2015 income tax return. What amount was Doris entitled to claim as a personal exemption in her 2015 individual income tax return?
a. $0
b. $1,000
c. $3,900
d. $5,400
Answer: A
Tax
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- Income in respect of a cash-basis decedent
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