Exemption Deduction
Response to the following questions:
a. Shirley's child is born at 10 p.m. on December 31 of the taxable year. Can Shirley claim a full exemption for this child for the year or must she prorate her exemption?
b. A qualifying dependent of a taxpayer dies on January 4 of the taxable year. Can the taxpayer claim a full exemption for the dependent for the year?