4-39 Dependents. In each of the following situations, determine whether the person(s) in question would be considered dependents. a. A is single and 44 years of age. He provides full support for his mother, who is 67 and lives in a small retirement community in A's hometown. b. D and K are married and file a joint return for the year. D is 67 years of age and K is 62. They have no dependents. C. E and O are married and file a joint return for the year. They provide all the support for their two younger children for the entire year. E and O also provid- ed all the support for their oldest child (age 19) for the eight months she was a fulltime student. After graduating from high school, she accepted a job that paid $3,000 in salary. Nevertheless, her parents contributed more than one-half of her support for the entire year.