Final answer:
The conditions to determine filing as a dependent for tax purposes are being under a certain age, a full-time student, or permanently and totally disabled.
Step-by-step explanation:
The conditions that determine filing as a dependent for tax purposes include:
- Under age 19 at the end of the year: A child who is under the age of 19 at the end of the tax year may be claimed as a dependent.
- Under age 24 at the end of the year and a full-time student: A child who is under the age of 24 at the end of the tax year and a full-time student may be claimed as a dependent.
- Permanently and totally disabled: A person who is permanently and totally disabled, regardless of age, may be claimed as a dependent.
Therefore, the correct answer is (d) All of the above.