13. Explain the the total number of exemptions (personal & dependents) that may be claimed by the taxpayer in 2017 and explain who those exemptions are for.

i.

Francis is 67 and provided more than 65% of the support of the following people.

She supports her the current husband, Larry who is 69. Larry has no income and is not claimed by anyone else as a dependent. She also supported her step daughter, Middy, who is 18 lives with her. Middy does not go to school and earns $6,000. Additionally Francis supports her 70 year old ex husband who lives in a different state. The divorce occurred two years ago. He has no income for 2017. Francis also supports her ex-sister-in-law Leslie. Leslie is 89 and does not live with her and earned $6,500 in 2017.

ii. Dennis and Maria are married. Dennis is 50, and Maria is 45. During 2017 there son who is 29 lives with them, and earns $11,000 from his job. He uses 70% of his income to pay for food, clothing, and rent paid to his parents. Dennis and Maria provide 80% of the support of Denniss mother, who is 85, lives in a nursing home, and has no taxable income. Additionally provide 90% of the support of Marias niece, mickey (35yrs old), who lives in the next town door and has no income.

iii. Lauren, age 50 and Andrew age 55 are married and file a joint return. They provide 60% of there sons support. There son Benny is 22 and a full time graduate student. Benny has $3,800 taxable scholarship which covers his room and board. They also provide all of Laurens grandmothers support. Her grandmother Lisa, lives next door and has no taxable income. They also provide 70% of the support of Henry (age 89), who is a friend who lives with them all year. Henry has gross income of $3,800.