In each of the following independent cases, determine the taxpayer's filing status and the number of personal and dependency exemptions the taxpayer is allowed to claim.
a. Alexandra is a blind widow (spouse died five years ago) who provides a home for her 18-year-old nephew, Newt (Newt is Alexandra's brother's son). Newt's parents are dead, and so Newt supports himself. Newt's gross income is $5,000.
b. Bharati supports and maintains a home for her daughter, Daru, and son-in-law, Sam. Sam earned $15,000 and filed a joint return with Daru, who had no income.
c. Charlie intended to file a joint return with his spouse, Sally. However, Sally died in December. Charlie has not remarried.
d. Deshi cannot convince his spouse to consent to signing a joint return. The couple has not separated.
e. Edith and her spouse support their 35-year-old son, Slim. Slim is a full-time college student who earned $5,500 over the summer in part-time work.