This year, Frank lived with and supported Daisy, an unrelated 20-year-old woman to whom he was not married. Frank lives in a state that has a statute that makes cohabitation a misdemeanor for a man and a woman who are not married to each other. May Frank claim Daisy as a dependent, assuming that he meets all of the applicable tests to claim the exemption? Should Frank and Daisy move to another state? Describe your research in a paper that addresses the dependency rules and use the research aids below to address the tax issues and provide some recommendations to Frank.