... fails the age test He cannot qualify as her dependent under the general provisions because he fails the gross income test Page Ref.: I:2-13 and I:2-14 Objective: 13 Copyright © 2015 Pearson Education, ... support test Therefore, David need only provide $1 more than his father ($10,000 + $1) to meet the more than 50 percent test Page Ref.: I:2-15; Example I:2-13 Objective: 15 Copyright © 2015 Pearson ... 2014 and 2015 if she contributes $1,500 to charity in each year? b What will her gross tax be in 2014 and 2015 if she contributes $3,000 to charity in 2014 but makes no contribution in 2015? c...