2(a) John and Susan are married and under 65 years of age. During 2007, they furnish more than half of the support of their 18-year old daughter, Lizzy, who lives with them. Lizzy earns $15,000 from a part-time job, most of which she sets aside for future college expenses. John and Susan also provide more than half of the support of Johns cousin who does not live with them. Susans father, who died on January 6, 2007, at age 90, has for many years qualified as their dependent. How many personal and dependency exemptions should John and Susan claim? a. Two. b. Three. c. Four. d. Five. e. None of the above. 2(b) Which of the following, if any, is considered in applying the support test for dependency exemption purposes? a. A scholarship received by the person to be claimed as a dependent. b. The income of a dependent that could have been used for support. c. The citizenship of the person to be claimed as a dependent. d. Capital expenditures made on behalf of the person to be claimed as a dependent. e. None of the above. 2(c) In which of the following situations, if any, may the individual not be claimed as a dependent of the taxpayer: a. An uncle who lives with the taxpayer. b. A former sister-in-law who does not live with taxpayer. The taxpayer is divorced. c. A niece who does not live with taxpayer. d. An adopted child who does not live with taxpayer. e. An ex-wife who lives with taxpayer. The parties were divorced this year but still share their home. 2(d) During the year, Samantha furnished more than 50% of the support of the following persons: John, Samanthas husband, who has no income and does not file a return. Fred, Samanthas cousin, who does not live with her. Ed, Samanthas father-in-law, who does not live with her. Jane, Samanthas niece, who does not live with her. Assuming that Samantha files a return for 2009, which of the following may she claim as dependents ? a. Fred, the cousin, Ed, the father-in-law b. File a joint return with John, her husband and claim Ed and Jane as additional dependent c. File a joint return with John, her husband and claim Fred, Ed, and Jane as additional dependents d. None of the above