Dean Kastner is 78 years old and lives by himself in an apartment in Chicago. Dean's gross income for the year is $2,500. Dean's support is provided as follows: Himself (5 percent), his daughters Camille (25 percent) and Rachel (30 percent), his son Zander (5 percent), his friend Frankie (15 percent), and his niece Sharon (20 percent).

a) Absent a multiple support agreement, of the parties mentioned in the problem, who may claim a dependency exemption for Dean as a qualifying relative?

b) Under a multiple support agreement, who is eligible to claim a dependency exemption for Dean as a qualifying relative? Explain.

c) Assume that Camille is allowed to claim Dean as a dependent under a multiple support agreement. Camille is single, and Dean is her only dependent. What is Camille's filing status?