In each of the following independent situations, indicate the number of personal and dependency exemptions that the taxpayers should claim on their 2017 income tax return.

If no personal or dependency exemption is allowed, enter "0". If a test is not mentioned, you should consider that it is met.

		Personal Exemptions	Dependency Exemptions
1.	Abel is 72 years old and married. His wife is 64 and meets the test for blindness. How many exemptions should they claim on a joint return?
2.	Betty and Bob are married and have a 4-year-old son. During the year Betty gave birth to a baby girl. How many exemptions should Betty and Bob claim on a joint return?
3.	Charlie supports his 26-year-old brother, who is a full-time student. His brother's gross income is $4,500 from a part-time job. How many exemptions should Charlie claim on his return?
4.	Donna and her sister support their mother and provide 60 percent of her support. If Donna provides 25 percent of her mother's support and her sister signs a multiple support agreement giving Donna the exemption, how many exemptions should Donna claim on her return?
5.	Frank is single and supports his son and his son's wife, both of whom lived with him for the entire year. The son (age 20) and his wife (age 19) file a joint return to get a refund, reporting $2,500 ($2,000 earned by the son) in gross income. Both the son and daughter-in-law are full-time students. How many exemptions should Frank claim on his return?
6.	Gary is single and pays $5,000 toward his 20-year-old daughter's college expenses. The remainder of her support is provided by a $9,500 tuition scholarship. The daughter is a full-time student. How many exemptions should Gary claim on his return?
7.	Helen is 50 years old and supports her 72-year-old mother, who is blind and has no income. How many exemptions should Helen claim on her return?