The total support received by Pigeon is $310,800. For purposes of the external support (more than one-third support) test, the following amounts are included.
Governmental unit A for services rendered (limited to) $ 6,300
Governmental unit B for services rendered 4,500
General public for services rendered 75,000
Contributions from other than disqualified persons 160,000
Qualifying support $245,800
Therefore, the external support test is satisfied ($245,800 ÷ $310,800 = 79.0%).
For purposes of the internal support (not more than one-third support) test, only the gross investment income of $39,000 is within the limited categories. Thus, this test also is satisfied ($39,000 ÷ $310,800 = 12.5%).