Match the terms relating to the basic terminology and concepts of personal taxation on the right with the descriptions of the terms on the left. (Note: , These are not necessarily complete definitions, but there is only one possible answer for each term.) Description This can be claimed if taxpayer provides more than half their support. This figure is based on tax bracket, \( 5 \% \) to \( 15 \% \) tax rate if held over 12 months. This is adjusted annually for changes in cost of living, Examples of this term include charitable deductions, state and local taxes, and moving expenses. Reduce AGI by the standard deduction and allowable exemptions.

Let's match the terms with their corresponding descriptions: 1. **This can be claimed if taxpayer provides more than half their support.** - **Term:** Dependent 2. **This figure is based on tax bracket, \( 5 \% \) to \( 15 \% \) tax rate if held over 12 months.** - **Term:** Long-term capital gains tax 3. **This is adjusted annually for changes in cost of living.** - **Term:** Standard deduction 4. **Examples of this term include charitable deductions, state and local taxes, and moving expenses.** - **Term:** Itemized deductions 5. **Reduce AGI by the standard deduction and allowable exemptions.** - **Term:** Taxable income So the final matches are: 1. Dependent 2. Long-term capital gains tax 3. Standard deduction 4. Itemized deductions 5. Taxable income