Choose the answer with explanation: Question 66) Which of the following is not considered support for the dependent support test? A) food B) clothing C) rental value of lodging D) value of services rendered by the taxpayer for the dependent 67) Juanita's mother lives with her. Juanita purchased clothing for her mother costing $1,000 and provided her with a room that Juanita estimates she could have rented for $4,000. Juanita spent $5,000 on groceries she shared with her mother. Juanita also paid $700 for her mother's health insurance coverage. How much of these costs is considered support? A) $5,000 B) $7,500 C) $10,000 D) $10,700 68) Anna is supported entirely by her three sons John, James, and Joseph who provide for her support in the following percentages: John: 10%, James: 40%, Joseph: 50% Assuming a multiple support declaration exists, which of the brothers may claim his mother as a dependent? A) any of the sons B) James or Joseph C) Joseph only D) None of them 69) Blaine Greer lives alone. His support comes from the following sources: Buddy (his son) $2,600 Ken (his brother) 4,200 Martha (his daughter) 2,300 Natalie (a friend) 1,000 Total support $10,100 Assuming a multiple support declaration exists, which of the individuals may claim Blaine as a dependent? A) Ken or Martha B) Buddy, Ken, or Martha C) Ken, Martha, or Natalie D) None of them 70) The child credit is for taxpayers with dependent children under the age of A) 14. B) 17. C) 19. D) 24.