Daryl and Linda divorced two years ago, and Linda was given custody of their son, Thomas. During the current year, Daryl provided \($8,000\) of Thomasʼs support, and Linda provided \($5,000.

Which\) of the following statements is true?

a. Daryl may claim the dependency exemption because he provided more than 50 percent of Thomasʼs support if Linda com-

pletes the proper forms to waive the dependency exemption.

b. If Linda completes the proper forms to waive the dependency exemption regardless of support percentage, Daryl may take the dependency exemption.

c. If Linda does not complete the proper forms to waive the dependency exemption, then she is entitled to the dependency exemption.

d. All of these.