What items are considered when determining a dependent's support?

The determination of a dependent's support looks at a wide range of contributions made by the taxpayer to the dependent's well-being. Option B is correct because it encompasses essential living expenses such as food, lodging, clothing, grooming, and personal care items. These factors collectively contribute to the total support provided to the dependent and are critical when assessing whether the taxpayer provides more than half of the dependent's total support for the year, which is a fundamental criterion for claiming a dependent on a tax return.

By considering a holistic view of support, it recognizes both the basic necessities for daily living and personal items that contribute to the dependent's quality of life. This comprehensive approach sets the stage for a clear understanding of what constitutes support, aligning perfectly with IRS guidelines.

The other options focus on limited aspects of support, which do not fully capture the broader definition needed for the dependent determination. For instance, considering only food and clothing (as in one of the incorrect options) would overlook important areas like shelter and personal care, which are also vital for a dependent’s living situation. Similarly, focusing solely on medical expenses and educational costs or recreational activities and transportation ignores many other necessary support categories that could lead to a misinterpretation of the total support provided.