Carmen, age 61, is single. She owns her home and provided all the costs of keeping up her home for the entire year. Her only income for 2023 was $48,000 in W-2 wages. • Abigail, age 24, and her daughter Andrea, age 4, moved in with Abigail's mother, Carmen, after she separated from her spouse in April of 2021. Abigail's only income for 2023 was $25,000 in wages. Abigail provided over half of her own support. Andrea did not provide more than half of her own support. • Abigail will not file a joint return with her spouse. • All individuals in the household are U.S. citizens with valid Social Security numbers. No one has a disability. They lived in the United States all year.. 9. For the purpose of determining dependency, Andrea could be the qualifying child of _______________. Janice Billings, age 40, and Andrew Noble, age 45 are engaged and lived together the entire year. Janice moved her mother Dorothy in with them on December 1, 2019, due to Dorothy’s Alzheimer’s diagnosis. Janice received Medicaid waiver payments of $15,000 for the care of her mother. The payments were reported on Form W-2. Dorothy’s only income was Social Security in the amount of $13,000, which she used for her own support. Andrew earned wages of $25,000 and was enrolled the entire year in a high deductible health plan (HDHP) with self-only coverage. During the year, Andrew contributed $1,500 to his Health Savings Account (HSA). Andrew’s mother also contributed $1,000 to his HSA account. Andrew’s Form W-2 shows $500 in Box 12 with code W. He has Form 5498-SA showing $3,000 in Box 2. Andrew took a distribution from his HSA to pay his unreimbursed expenses: Urgent care bill: $375 Hospital bill: $1,200 Prescription medicine: $578 Dental bills for routine exams: $168 Over-the-counter allergy medication: $79 Yoga Classes: $600 Janice, Andrew, and Dorothy are U. S. Citizens with valid Social Security numbers