Ann and Frank were married 25 years ago and have two children. Alex and Barbara. On February 14, 2015, after a particularly awful argument, Frank packed his clothes and left for parts unknown. Ann has neither seen nor heard from Frank since. Alex graduated from Michigan State University on May 9, 2015. Prior to his graduation Alex had been a full time student. During the year, Alex (born October 31, 1993) earned $8,000 from a lifeguarding job and substitute teaching jobs. He deposited almost all of his earnings in a savings account under his name and used the rest for support. The remainder of Alex’s support was provided by his mother, Ann. With the exception of time away at the university. Alex resided with Ann all of 2015. Barbara (born September 4, 1995) works as a hair stylist, lives with friends in a house they are renting and supports herself. She earned $19,000 in 2015. Ann has come to you requesting guidance regarding the filing of her 2015 tax return.
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