Determine the number of personal and dependency exemptions in each of the following independent situations. No tax treaty provisions apply (for example, 1, 2, 3, and so on). Personal Dependency a. Reginald, a U.S. citizen and resident, contributes 100% of the support of his parents, who are citizens of Canada and live there. b. Pablo, a U.S. citizen and resident, contributes 100% of the support of his parents, who are citizens of Panama. Pablo's father is a resident of Panama, and his mother is a legal resident of the United States. c, Gretchen, a U.S. citizen and resident, contributes 100% of the support of her parents who are U.S. citizens but are residents of Germany