Jim Planter, who reached age 65 on January 1 of the current year, filed a joint return for the year with his wife, Rita, age 50. Mary, their 21-year-old daughter, was a full-time student at a college until her graduation on June 2 of the current year. The daughter had $8,300 of income and provided 25% of her own support during the year. In addition, during the year the Planters were the sole support for Rita's niece, who had no income and resided with the Planters. How many dependents should the Planters claim on their current-year tax return? A. 0 B 1 C. 2 D. 4