3. Z and X are the divorced parents of JR. The divorce was granted in June of 1991 and Z was given custody, except for specic visits to X. Z provided $3,500 and X provided $4,000 toward J'R's total support of $7,900. Wdi one of the fo]lowing is true for the current year? a. If no agreement is executed, X is en1it1ed to the dependency exemption, because X provided more than 50 percent of JR's support. b. If Z signs an agreement waiving the dependency exemption and it is attached to X's return, X may take the dependency exemption. If no agreement is signed, Z is en1it1ed to the dependency exemption. Both h and c. en