12. Exemption Deduction. (Obj. 4) a. Shirley's child is born at 10 P.M. on December 31 of the taxable year. Can Shirley claim a full exemption for this child for the year or must she prorate her exemption? b. A qualifying dependent of a taxpayer dies on January 4 of the taxable year. Can the taxpayer claim a full exemption for the dependent for the year