15. During the year, Alice Johnson was rd is supported by her four sons, Amos, Luther, Bennet, and Ivan, in the following percentages: Amos Luther Bennet lvan 8% 32% 18% 42% Which of the brothers is entitled to claim his mother as a dependent, providing a multiple support agreement exists 18. Tom and Jane were legally separated during the preceding year under a writt separation agreement. Jane had custody of their two children for the entire year while Tom contributed $2,000 support for each child. Absent any written agreement relative to the receipt of the dependency exemption, who should be entitled to the exemptions