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Dan Caldwell was married on January 15, 2014. His wife, Catherine, is a full-time student at the university and earns $625 a month working in

Dan Caldwell was married on January 15, 2014. His wife, Catherine, is a full-time student at the university and earns $625 a month working in the library. How many personal exemptions will Dan and Catherine be able to claim on their joint return? Would it make any difference if Catherines parents paid for more than 50 percent of her support? Explain. ?

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