McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 29

Francine's mother Donna and her father Darren separated and divorced in September of this year.Francine lived with both parents until the separation.Francine does not provide more than half of her own support.Francine is 15 years old at the end of the year.
a.Is Francine a qualifying child to Donna?
b.Is Francine a qualifying child to Darren?
c.Assume Francine spends more time living with Darren than Donna after the separation.Who may claim Francine as a dependency exemption for tax purposes?
d.Assume Francine spends an equal number of days with her mother and her father and that Donna has AGI of $52,000 and Darren has AGI of $50,000.Who may claim a dependency exemption for Francine?