Final answer:
Leah cannot be claimed as a dependent under a multiple support agreement because she provides more than half of her own support, which disqualifies her under IRS rules.
Step-by-step explanation:
The question pertains to the eligibility of claiming a dependent under a multiple support agreement. The scenario presented involves Leah, who used borrowed funds to provide more than half of her own support. According to IRS guidelines, to be claimed as a dependent under a multiple support agreement, the person being claimed must not provide more than half of their own support. Since Leah provides 52% of her own support, she technically fails this test and therefore cannot be claimed as a dependent under a multiple support agreement, irrespective of the source of her funds.
However, it's also noteworthy that if the federal housing assistance is considered, income families, including Leah, may be eligible for additional help. Assistance programs such as separation allowances for widowed mothers are in place, and these, along with other government aid, can impact the overall financial support picture for individuals like Leah.