Final answer:
Long, who is financially supporting her father, may qualify for tax deductions or exemptions due to her significant contribution to household expenses. Legal precedents, such as the United States v. Windsor case, have influenced tax laws regarding dependent support. An understanding of these laws is essential for claiming potential benefits.
Step-by-step explanation:
In tax law, individuals like Long who provide substantial support to their dependents can claim them for tax deductions or exemptions. For Long, who pays 75% of the cost of maintaining a home for her father, Tao, who had no taxable income, may qualify for certain tax benefits. This situation closely relates to the implications of the United States v. Windsor case, where the Supreme Court recognized the equal federal rights of same-sex married couples, impacting estate tax exemption among other tax-related issues.
Similarly, the tax law provisions for support and allowance in different historical contexts have recognized the role of providers for their dependents. For example, a widowed mother received the same separation allowance as a wife if her son, who is unmarried, is her sole support. Furthermore, in Han law, the property rights of spouses were shared, with widows able to inherit their deceased husband's property.