Wayne supported his daughter carol, age 21, until her marriage in august 2018. carol was a full-time student for 5 months of 2018. carol and her husband both had part time jobs and had federal income tax withheld. their total agi was $10,000 in 2018. can wayne claim carol as a dependent on his 2018 return?

forbearance of student loan payments. under forbearance, your loan payments are postponed (or reduced) but interest continues to accrue during the period of forbearance. if you don't pay the interest during that period, the interest may be “capitalized,” which means it is added to your principal balance.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.