2020年USCPA模拟题19：Regulation

来源: 正保会计网校编辑：00LilGhost 2020/02/04 08:48:02　字体：大小

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19：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

Jim and Kay Ross contributed to the support of their two children, Dale and Kim, and Jim's widowed parent, Grant. For Year 27, Dale, a 19-year-old full-time college student, earned $4,500 as a babysitter. Kim, a 23-year-old bank teller, earned $12,000. Grant received $5,000 in dividend income and $4,000 in nontaxable Social Security benefits. Grant and Kim are U.S. citizens and were over one-half supported by Jim and Kay, but neither of the two currently reside with Jim and Kay. Dale's main place of residence is with Jim and Kay, and he is currently on a temporary absence to attend school. How many people meet the definition of either qualifying child or qualifying relative on the Year 27 joint income tax return for Jim and Kay Ross?

A. Zero

B. One

C. Two

D. Three

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