Which of the following scenarios allows for claiming a dependent?

Claiming a dependent generally requires meeting specific criteria set by the IRS. One of the recognized categories for claiming a dependent involves providing support to qualifying family members, such as parents.

In the scenario where a parent is residing in a care facility and receiving financial support, the taxpayer may claim that parent as a dependent, provided that the taxpayer meets other criteria, such as providing more than half of the parent's total support for the year. This situation acknowledges the need for support and care for elderly parents, recognizing that they may not be able to fully support themselves financially.

The other scenarios do not satisfy the IRS requirements for claiming a dependent. For instance, a sibling living independently who pays their own bills does not meet the criteria of a qualifying child or relative, nor does a 25-year-old child living with the taxpayer, as adult children generally do not qualify unless they meet certain exceptions (like being a full-time student under the age of 24). Furthermore, a child providing more than half of their own support likewise disqualifies them from being claimed as a dependent, as one essential requirement is that the taxpayer must provide more than half of the support. Thus, scenario C stands out as the correct answer due to its adherence to the stipulations for