Aishwarya’s husband passed away in 2012. She needs to determine whether Jasmine, her 17-year old step-daughter who is single, qualifies as her dependent in
2013. Jasmine is a resident but not a citizen of the United States. She lived in Aishwarya’s home from June 15 through December 31, 2013. Aishwarya
provided more than half of Jasmine’s support for the 2013.

a. Is Aishwarya allowed to claim a dependency exemption for Jasmine for 2013?

b. Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2013 if Aishwarya provided more than half of Jasmine’s support in 2013,
Jasmine lived in Aishwarya’s home from July 15 through December 31 of 2013, and Jasmine reported gross income of $5,000 in 2013?

c. Would Aishwarya be allowed to claim a dependency exemption for Jasmine for 2013 if Aishwarya provided more than half of Jasmine’s support in 2013,
Jasmine lived in Aishwarya’s home from July 15 through December 31 of 2013, and Jasmine reported gross income of $2,500 in 2013?

Yes, Jasmine would qualify as Aishwarya’s qualifying relative as follows: