Final answer:
Viola can claim the Credit for Other Dependents for her brother Xavier, who is permanently and totally disabled. This tax credit is designed to assist those who support dependents not qualifying for the Child Tax Credit and meets all IRS requirements. Correct option is Credit for Other Dependents.
Step-by-step explanation:
The tax benefits available to Viola, given her circumstances with her disabled brother Xavier, would be the credit for other dependents. The Child Tax Credit is not applicable because Xavier is not Viola's child, nor is he under the age of 17. The Married Filing Jointly status is irrelevant here, as neither Viola nor Xavier is married. The Saver's Credit is designed to encourage retirement savings and is not applicable in this scenario.
Explanation: Viola provides full support for her household, which includes her disabled brother Xavier. As Xavier is not her qualifying child for tax purposes, he cannot be claimed for the Child Tax Credit. However, he may qualify as an 'other dependent,' which could make Viola eligible for the Credit for Other Dependents, provided all IRS requirements are met, such as having a valid Taxpayer Identification Number and being a U.S. citizen, resident alien, or national. This credit is specifically designed to provide financial relief for individuals who support dependents that cannot be claimed for the Child Tax Credit.