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2020年USCPA模拟题26:Regulation

普通 来源:正保会计网校 2020-02-07

学习至重要的就是打好基础,要想基础打得好,就要做大量的习题。只有做题才能让抽象的法条变得具象化、变得立体起来,所以正保会计网校贴心的为大家准备了2020年USCPA模拟题26:Regulation,小编相信,每天的勤奋练习,考过AICPA绝对不在话下!

USCPA精选习题REGULATION

Nicole and Andrew Harris contribute to more than half of the support of their three children, Travis, Luke, and John. Travis, age 20, worked full time at the local deli and earned $20,000. Luke, 18, is a part-time college student who earned $5,000 working as a resident assistant in the student dormitory where he lived half of the year. John, age 25, is an aspiring actor who lives at home with Nicole and Andrew. John earned $2,500 for the three commercials he starred in. Who qualifies as a dependent for Nicole and Andrew under either the rules of qualifying child or qualifying relative? 

A. Travis

B. Travis and Luke

C. Luke and John

D. Travis, Luke, and John

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