What percentage of support must Patricia provide to claim Luke as a dependent?

To claim someone as a dependent for tax purposes, one of the crucial requirements is that the taxpayer must provide more than half of the individual's total support for the year. This is known as the support test. The correct percentage for this support requirement is 50%. Thus, if Patricia wants to claim Luke as a dependent, she must provide more than 50% of his total support.

While the option indicating 75% may seem plausible, it's essential to recognize that the IRS only requires more than half for claiming a dependent under the qualifying child or qualifying relative categories. Therefore, the correct choice aligns with the established federal tax guidelines that specify the threshold for claiming dependents.