To figure if you provided more than half of a person's support, you must first determine the total support provided for that person.
Total support includes amounts spent to provide food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities.
Generally, the amount of an item of support is the amount of the expense incurred in providing that item.
For lodging, the amount of support is the fair rental value of the lodging.
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