During 2017, Lisa (age 66) furnished more than 50% of the support of the following persons: ? Lisa's current husband who has no income and is not claimed by someone else as a dependent. ? Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago. ? Lisa's ex-husband who does not live with her. The divorce occurred two years ago. ? Lisa's former brother-in-law who does not live with her. Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim? a. Two b. Three c. Four d. Five e. None of these

(THE CORRECT ANSWER IS "THREE" BUT CAN SOMEONE EXPLAIN WHY PLEASE)