Excluding those with disabilities, a child must be under the

Excluding those with disabilities, a child must be under the age of _______ at some time in the year to be an eligible child for purposes of deducting child care expenses.

-Aaron, aged 65, and Abbie, aged 63 are married. Aaron received an OAS of $4,000 and a pension income of $65,000 from a plan that was sponsored by his former employer. If Aaron shares the maximum amount of pension income with Abbie, what will his Net Income For Tax Purposes be?

-Sandy gives a gift of $12,000 to each of the following people. Each of them used the money they received from Sandy to invest in shares of publicly traded companies. In which situation will the resulting dividend income NOT be attributed to Sandy?