Santa & Mrs Claus

Mrs Claus is seen more these days than in the days of my youth.  (aka the dark ages)  And since I’ve been seeing her image more often, I find myself left with “the big question.”

The question is not, “How did they meet?”  Nor is it, “When did they marry?”  It is not, “Do they have children?”  However, that last question is getting very close to the big question.

“What is it?” you ask.  Simply this, “If they do have children would they be considered, for income tax purposes, to be dependent Clauses?”

What do you think?