Please briefly describe your case, in 200 words or less.

Please briefly describe your case, in 200 words or less. Your children under the age of 24 who are also full-time students. If you have a foster child, he or she must live with you as a member of your household for the whole year before you can take an exemption for him or her.

Also, gifts of appreciated property are subject to special rules. Direct contributions to needy individuals are not deductible. You provided over half of his or her support for the year.