Money he puts into savings and investment do not count as support he spent on himself.
Scholarships do not count as support provide by him.
529 Plan money does not count as support provide by him.
The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.
The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
