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.