Margaret and her sister support their mother and together provide 85 percent of their mother’s support. If Margaret provides 40 percent of her mother’s support:

a. Her sister is the only one who can claim their mother as a dependent.

b. Neither Margaret nor her sister may claim their mother as a dependent.

c. Both Margaret and her sister may claim their mother as a dependent.

d. Margaret and her sister may split the dependency exemption.

e. Margaret may claim her mother as a dependent if her sister agrees in a multiple support agreement.