Taxpayer makes $51k per year. Her son, who has lived with her all year is  a full time student, under the age of 24 but  made $43K in 2021. He buys his own food, but only contributes $300 toward $1600 rent. Utilities are 150 per month. He does not contribute/ The son pays for his own medical insurance and his own food. I have prepared the HH worksheet, but i am not confident it is asking me to include all support.

Does support that the TP must pay more than 50% include child's cell phone, car payment, gas and entertainment expenses? (of which the son pays 100%)