Client keeps home for her adult mentally challenged child who has a trust fund set up by deceased parent. Client does not use these funds and contributes only own money for entire household, for she wants to conserve the trust fund for after she passes. Her child files own tax return on the earnings of the trust and on her $2,000 W-2 at an organization for the mentally challenged. 1) Is parent a head of household without claiming a dependent; 2) Can child claim EIC on her W-2 earnings.