Anita; who is divorced, maintains a home in which she and her $16-$ year $-$ old daughter live. In $2023,$ Anita provides the majority of the support for her daughter and for a son, age $23,$ who is enrolled part $-$ time at the university and lives in the dorm. The son also works in the campus bookstore and earns spending money of $$5,000.$ Which of the following statements is correct regarding the number of dependents Anita can claim?