(34) Determine the number of personal and dependency exemptions in each of the following independent situations. a. Reginald, a U.S. citizen and resident, contributes 100% of the support of his parents who are citizens of Canada and live there. (b) Pablo, a U.S. citizen and resident contributes 100% of the support of his parents, who are citizens of Panama. Pablos father is a resident of Panama, and his other is a legal resident of the United States. (c) Gretchen, a U.S. citizen and resident, contributes 100% of the support of her parents, who are U.S. citizens but are residents of Germany