D is corrent. The requirement is to determine which item is not included in determining the total support of a dependent. Support includes food, clothing, FMV of lodging, medical, recreational, educational, and certain capital expenditures made on behalf of a dependent. Excluded from support are life insurance premiums, funeral expenses, nontaxable scholarships, and income and Social Security taxes paid from a dependent’s own income.
A is incorrect because the life insurance premiums are excluded from support.
A is incorrect because the life insurance premiums are excluded from support.
C is incorrect because the life insurance premiums are excluded from support.
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