Final answer:
The correct answer is False. The cost of purchasing a TV for someone cannot be considered as support for the purpose of meeting the support test.
Step-by-step explanation:
The correct answer is B. False.
According to the support test for tax purposes, individuals need to meet certain criteria to claim someone as their dependent. One of the criteria is providing more than half of their support during the year. However, the cost of purchasing a TV for someone, like Albert buying a TV for his mother, cannot be considered as support for the purpose of meeting the support test. Therefore, Albert cannot include the cost of the TV in the calculation.