Final answer:
The support test determines if a taxpayer can claim someone as a dependent, considering if they provide more than half of that person's support. The cost of the TV can be considered when determining if Albert meets the support test requirement; therefore, the statement is false.
Step-by-step explanation:
The question pertains to the support test, which is a concept used by the IRS to determine whether a taxpayer is eligible to claim another person as a dependent. The support test requires that the taxpayer must provide more than half of the potential dependent's support during the year.
When Albert buys his mother a TV, it can be included in determining whether he meets the support test requirement, contrary to what the statement suggests. Therefore, the statement is false. To include the cost of the TV, it has to be considered part of his mother’s total support, which includes food, lodging, clothing, education, medical and dental care, recreation, transportation, and other necessities.