1 Age test: A child must be under a certain age depending on the particular tax benefit. 2  For the dependency exemption, the child must be younger than 19 at the end of the year. 3  However, a youth who was a student at the end of the year can be claimed as long as he or she is younger than 24.
Metamorphic rocks form when high temperatures and pressure act on a rock to alter its physical and chemical properties (metamorphism means 'to change form'). These conditions often stretch, twist and fold the rock as it cools. In metamorphic rocks some or all of the minerals in the original rock are replaced, atom by atom, to form new minerals. Types of metamorphic rocks include gneiss, quartzite, marble, schist, soapstone, and phyllite.
Since varied temperature and pressures will produce different minerals, the exact type of metamorphic rock produced depends on the grade (intensity) of metamorphism. The grade of metamorphism can most often be determined by the minerals present within the metamorphic rock and the type of rock formed. Some of the more common metamorphic minerals include quartz, feldspar, biotite, muscovite, chlorite, garnet, tourmaline, calcite, and amphibole.