Julie is an unmarried individual who lives in a home with her 11-year-old dependent son. Which of the following amounts would be included in computing JulieA????1s taxable income?
a. A personal exemption for a 27-year-old daughter she supports as a full-time graduate student
b. Alimony payments received from her ex-spouse
c. A $20,000 cash gift from her best (and generous) friend
d. After school dependent care assistance provided by her employer fringe benefit plan