In each of the following independent cases determine the total number of personal and dependency exemptions

Ivan may claim. Assume that Ivan is single, 32 years old and any dependency test not mentioned has been met.

a. Ivan provides 80% support of his nephew (age 17), who lives with him. During the year, the nephew has gross income of $4, 000 and is a full time student.

b. Ivan and his two brothers each provide 20% of the support of their mother. The mother derives the remainder of her support from Social Security benefits of $9, 300.

c. Ivan provides 60% support of his mother, age 69. His mother received dividend income of $3, 350 and Social Security benefits of $8, 500.