James's mother, Margery (68), has lived with James in his Arizona home since 2015 when she became disabled. She receives a small pension ($3,612) each year and social security. She would require nursing home care if she could not live with James. What is the amount James may take on his tax return for the qualifying parent and grandparent exemption for Margery?

$2,100

$4,200

$6,300

$10,000