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Sally’s Mother Support. Essay Preview: Sally’s Mother Support. Report this essay Tax File Memorandum Subject：Sally’s mother support.IssueSally’s mother is a dependent Section 152 (e)(1)(A) For federal tax purposes, qualifying child or qualifying relative for whom taxpayer may claim exemption deduction (per dependent: $3,950 for 2014; $4,000 for 2015). Qualifying relative cannot be qualifying child, and.