Final answer:
The beneficiary's age would be the factor that does not determine how much coverage can be purchased with dividends for paid-up additions; rather, the current cash value, dividend payment history, and market interest rates are the determining factors.
Step-by-step explanation:
S would like to use dividends from her life insurance policy to purchase paid-up additions. All of these would be factors that determine how much coverage can be purchased except for the beneficiary's age. The factors that generally determine the amount of coverage one can purchase with dividends for paid-up additions include the current cash value of the policy, dividend payment history, and interest rates in the market. The number of dependents might influence the total amount of coverage desired, but does not directly affect the purchase price of paid-up additions. Therefore, the beneficiary's age would be the irrelevant factor here, as it does not have a direct impact on the calculation of dividends or the purchasing power for paid-up additions.