Thanks for the response! David does qualify to be a dependent and that was listed in the original post but I'll try and update that to be more clear. I'll also clarify that he would be claimed as a dependent by the parent as well. I checked the rules on claiming as a dependent prior to the original post to make sure but thanks for posting them here in case someone in the future has a similar question and can reference this one.
My dependency question was more relating to if David will have to file a return separately as I believe there is an income threshold where that becomes required (even if a dependent). So my comment on income was relating to that, not relating to his ability to be claimed.
Also, do you have any insight into the 83(b) election question or the other questions?
