LO.4, 9 Wesley and Myrtle (ages 90 and 88, respectively) live in an assisted care facility and for 2011 and 2012 received their support from the following sources:

Percentage of Support Social Security benefits 16%

Son 20 Niece 29 Cousin 12 Brother 11 Family friend (not related) 12

a. Which persons are eligible to claim the dependency exemptions under a multiple support agreement?

b. Must Wesley and Myrtle be claimed by the same person(s) for both 2011 and 2012?

c. Who, if anyone, can claim their medical expenses?