Sara Hance, who is single and lives alone in Idaho, has no income of her own and is supported in full by the following persons:
Alma (an unrelated friend) $2,400 (48%)
Ben (Sara's brother) $2,150 (43%)
Carl (Sara's son) $450 (9%)
Under a multiple support agreement, Sara's dependency exemption can be claimed by
a. No one.
b. Alma.
c. Ben.
d. Carl.
Answer: C
CPA Exam
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