Someone â the subject, or the artist, or some organization â wants a portrayal of a certain person (or group of people). Even a street portrait of a stranger can fit, based on the photographer's intention. By the very existence of the term group portrait, clearly such a thing exists. One can also say individual portrait, but generally the implication of the term alone is that a single person is portrayed.
For years after 2006, the lowest federal tax rate percentage is 15%. Thus, for example, if an amount of $2,000 has been paid for eligible tuition fees for 2014, the student is entitled to a tuition tax credit of $300 for the 2014 tax year ($2,000 x 15%).
Other Student Charges. Some programs may require additional charges. Nonresident tuition fees are $248 per unit and $124 per 1/2 unit. Nonresident tuition is charged in addition to charges listed above for residents and applies to all nonresidents of California including international (visa) students.