Who is eligible to claim Mario's dependency exemption based on the details provided?

To determine who is eligible to claim Mario's dependency exemption, it's important to understand the criteria surrounding dependency exemptions. A dependency exemption can typically be claimed by a parent or guardian who provides significant financial support or fulfills other requirements for the child, such as residing with them for more than half the year or being the primary caregiver.

In the context provided, if Janice is the one who has been primarily responsible for Mario's well-being, financially supported him, or has met the residency requirement, she would be the eligible claimant for his dependency exemption. The specifics of Janice's relationship to Mario—whether she is his mother, father, or guardian—alongside the amount of support provided, would establish her eligibility over others. If she has fulfilled the support and residency tests, she is most likely to be recognized as the suitable person to claim the exemption.

In contrast, for the other individuals listed, such as Frank, Myrna, and Felicia, unless they can demonstrate that they have provided primary support or in some way meet the dependency criteria better than Janice, they would not be eligible to claim the exemption. This accurately reflects the standards applied in tax law regarding dependent claims.