Beatrice, Hazel, Cleo, and John are all siblings. Between them, they provide 100% of the support for their mother, and each of them contributes the following amounts:

Beatrice contributes - 45%, $13,500.

Hazel contributes - 35%, $10,500.

Cleo contributes - 10%, $3,000.

John contributes - 10%, $3,000.

Who may claim the dependent exemption for their mother?

Beatrice and Hazel may split the dependent exemption.

They must decide between the four of them who will claim the dependent exemption. The others must sign a statement agreeing not to take an exemption for their mother.

Only Beatrice may claim the dependent exemption, as she paid the most toward their mother's support.

Either Beatrice or Hazel may claim the dependent exemption. The others must sign a statement agreeing not to take an exemption for their mother.