How many dependents are there in the case where Mary and John Doe adopt their 8-year-old grandson and John dies in a work-related accident?

• A. 2 total dependents
• B. 1 total and 1 partial dependent
• C. 2 partial dependents
• D. 1 total and no partial dependent

Answer: (A)

In the scenario where Mary and John Doe adopt their 8-year-old grandson, following the adoption, their grandson is considered a total dependent. Adoption typically establishes a legal parent-child relationship, thereby acknowledging the grandson as a full dependent of Mary and John.

In the event of John's work-related accident resulting in his death, the focus remains on the grandson, who is still recognized as a dependent despite the loss of one parent. Since there are no indications of additional dependents beyond their grandson in the situation presented, this leads to a total of two, meaning both Mary and her adopted grandson rely on John's income or benefits for support.

This option aligns with the principles of dependency under family law and taxation, where an adopted child counts fully toward the total number of dependents. Therefore, the correct interpretation results in identifying them as two total dependents within this context.