$12,200.
$11,800.
$11,400.
$10,000.
None of the above

3. (TCOs 1, 2, 3, & 11) In satisfying the support test and the gross income test for claiming a dependency exemption, a scholarship received by the person being claimed is handled the same way for each test. Do you agree or disagree with this statement? Why? (Points : 10)

4. (TCOs 1, 2, 3, & 11) DeWayne is a U.S. citizen and resident. He spends much of each year in the United Kingdom on business. He is married to Petula, a U.K. citizen and resident of London. DeWayne has heard that it is possible that he can file a joint income tax return for U.S. purposes. If this is so, what are the constraints he should consider in making any such decision? (Points : 10)