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Greg and Jane are married and file a joint tax return. They have two children: Ben and Kaitlin. Ben, age 20, was a full-time student

Greg and Jane are married and file a joint tax return. They have two children: Ben and Kaitlin. Ben, age 20, was a full-time student during the current year and had scholarships of $12,000. Greg and Jan provided $8,000 to Ben for the rest of his support. Kaitlin, age 16, is in high school and has a part-time job at the mall where she made $2,200 this year. Greg and Jan provided $6,000 for her remaining support. How many exemptions may Greg and Jan claim on their tax return?

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