Deductions & credits

The answers to both your questions are "Yes" and "Yes". But my Line 5 does not equal Line 1 because the appreciation of his beginning of year assets on Line 1 is included in Line 4 (end of year assets) but is not in Line 2 or Line 3. But the more important issue is that Line 2 equals Line 19. This means that Line 21 (which equals Line 2) is exactly 2x Line 20 (which is 1/2 of Line 19). This means that answer to Line 22 question is "Yes"--and my Dad can not be my qualifying relative. What am I doing wrong?