evidence: Amount of Support Provided by the Student To determine whether the student provided more than one-half of his or her support, the amount provided by the student must be compared with the total amount of support the student received from all sources. The amount provided by the student may come from the student’s own income or student funds. Only the amounts actually spent are considered support provided by the student. [...] Students use many funding sources to pay for their education and living expenses while in college. These include parents’ savings, personal savings, income from part-time jobs, student loans, gifts from family members, scholarships, and funds from tax-advantaged savings vehicles. The source of funds will determine whether the expenses are considered support provided by the student or the parents.