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AICPA模擬題（2）：Regulation
學(xué)習(xí)至重要的就是打好基礎(chǔ)，要想基礎(chǔ)打得好，就要做大量的習(xí)題。只有做題才能讓抽象的法條變得具象化、變得立體起來(lái)，所以正保會(huì)計(jì)網(wǎng)校貼心的為大家準(zhǔn)備了AICPA模擬題（2）：Regulation，小編相信，每天的勤奮練習(xí)，考過(guò)AICPA絕對(duì)不在話下！
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
【正確答案】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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