A head of household claimant must pay more than half the cost of keeping up a home for a qualifying person. Which of the following costs counts toward 'keeping up a home' for this test?
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AClothing and education expenses for the qualifying person.
BThe fair rental value of a home owned rent-free by a relative.
CRent, mortgage interest, property taxes, utilities, and food eaten in the home.
DMedical expenses paid for the qualifying person outside the home.
✓ Correct answer: C. Rent, mortgage interest, property taxes, utilities, and food eaten in the home.Costs of keeping up a home include rent or mortgage interest, property taxes, utilities, repairs, and food consumed in the home; clothing, education, medical care outside the home, and life insurance are specifically excluded from this calculation.
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