Determine the number of personal and dependency exemptions in each of the following independent situations. For example: 0, 1, 2, 3, and so on Dependency Exemptions Personal Exemptions a. Leo and Amanda (ages 48 and 46, respectively) are married and furnish more than 50% of the support of their two children, Elton (age 18) and Trista (age 24). During the year, Elton earns $4,500 providing transportation for elderly persons with disabilities, and Trista receives a $5,000 scholarship for tuition at the law school she attends b. Audry (age 45) is divorced this year. She maintains a household in which she, her ex-husband, Clint, and his mother, Olive, live. Audrey furnishes more than 50% of the household's support. Olive is age 91 and blind C. Crystal, age 45, furnishes more than 50% of the support of her married son, Andy (age 18), and his wife, Paige (age 19), who live with her. During the year, Andy earned $8,200 from a part-time job. All parties live in Iowa (a common law state). (Assume the joint return test rule does not apply.) d. Assume the same facts as in part (c), except that all parties live in Washington (a community property state)