How many dependency exemptions are the following taxpayers entitled to, assuming the people involved are U.S. citizens? Which dependents qualify for the child credit? 
a. Andrew supports his cousin Mary, who does not live with him. Mary has no income and is single.
b. Bob and Ann are filing a joint return. Bob provided over one-half of his father’s support. The father received Social Security benefits of $6,000 and taxable interest income of $800. The father is single and does not live with them.
c. Clay provides 60% of his single daughter’s support. She earned $3,000 while attending school during the year as a full-time student. She is 22 years old.
d. Dave provided 30% of his mother’s support and she provided 55% of her own support. Dave’s brother provided the remainder. The brother agreed to sign a multiple support agreement.