For Diane and her brother to claim their grandmother, what is true?

To claim a relative as a dependent, such as a grandmother, specific criteria established by the IRS must be satisfied. One key requirement for a dependent is that the person claiming the dependent must provide more than half of the total support for that individual throughout the year. By selecting the first option, it highlights the essential rule that Diane and her brother must indeed collectively contribute more than 50% of their grandmother's support in order to qualify for the dependency exemption.

It's important to understand that support can be in various forms, including food, housing, and medical expenses, among others. This means that even if Diane and her brother were to provide only partial support, they would need to meet that threshold collectively to claim their grandmother. The other options do not adequately reflect the main requirements for dependency claims, focusing instead on criteria such as residence or allowance for care, which are not the primary determinants in this context.