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AICPA模拟题（2）：Regulation
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AICPA模拟题（2）：Regulation，小编相信，每天的勤奋练习，考过AICPA绝对不在话下！
John earned $500,000 in his business during the current year, and his wife received investment income of $15,000. John provides more than half of the support of his 50-year-old widowed sister, who lives with John and earned $45,000 in salary. John also provides full support for his two children, an 18-year-old daughter and a 20-year-old son, who is a fulltime college student. The family employs a live-in housekeeper and a live-in butler to assist them with their residence. Both the live-in housekeeper and the live-in butler provided all of their own support. How many people qualify as either a qualifying child or qualifying relative for John?
A. Two
B. Four
C. Five
D. Zero
【正确答案】A
【答案解析】
Explanation
Choice "A" is correct. John's two children qualify under the qualifying child rules (CARES). John's sister does not meet the age limit for QC and is not under the gross income limitation for QR. The butler and housekeeper both fail the support tests for both QC and QR because they provide all of their own support.
Choice "B" is incorrect. John's children meet the definition of QC. The sister, housekeeper, and butler all fail both QC and QR.
Choice "C" is incorrect. Only John's children meet dependency definitions. They both are qualifying children. The sister, housekeeper, and butler all fail both QC and QR.
Choice "D" is incorrect. John's children meet QC rules.
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