Borrowed as in a loan. This usually comes up when claiming a child attending collage who has a job and student loans in their own name that pays for their education and room and board. That then is included as support that the child provides. That often tips the scale to the student providing more then half of their own support when the high cost of education that the child is paying for is added in.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
