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24-10-2022
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Review the following scenario, and then choose the response that accurately completes the last sentence.

Michael (33) and Davoya (29) married in April 2021. Isaac (6), Davoya's child from a previous marriage, came to live with them on July 5, 2021. Prior to moving in with Michael and Davoya, Isaac was supported by and lived with his father. Neither Davoya nor Isaac's father have ever signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Michael and Davoya are:

A. eligible to claim a personal exemption for Isaac

B. eligible to claim Isaac as a qualifying relative

C. eligible to claim Isaac a a qualifying child

D. not eligible to claim Isaac as a dependent for the purpose of any tax benefit

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