An avant-garde clothing manufacturer runs a series of high-profile, risque ads on a billboard on highway 101 and regularly collects protest calls from people who are offended by them. the company has no idea how many people in total see the ad, but it has been collecting statistics on the number of phone calls from irate viewers: type description number of complaints r offensive racially/ethnically 1515 m demeaning to men 1313 w demeaning to women 1919 i ad is incomprehensible 88 o other 55

In year 1, the bennetts' 25-year-old daughter, jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. in previous years, jane has never worked and her parents have always been able to claim her as a dependent. in year 1, a kind neighbor offers to pay for all of jane's educational and living expenses. which of the following statements is most accurate regarding whether jane's parents would be allowed to claim an exemption for jane in year 1 assuming the neighbor pays for all of jane's support? a. no, jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative. b.yes, because she is a full-time student and does not provide more than half of her own support, jane is considered her parent's qualifying child. c.no, jane is too old to be considered a qualifying child and fails the support test of a qualifying relative. d.yes, because she is a student, her absence is considered as "temporary." consequently she meets the residence test and is a considered a qualifying child of the bennetts.