Kyle and Mary are married and live with their two children, Judith and David, and their pet dog, Skipper. Judith is sixteen years old, attends high school, and earned $6,000 from a summer job. David is twenty-one years old and is a junior in college (full course load for the whole year). When not in class, he plays video games. Kyle and Mary provide over half the support for their two children. Kyle and Mary also provide more than half the support for Kyles father, Peter. Peters wife died two years ago, and he now lives in Portugal but maintains his U.S. citizenship. Peters only income is from his Social Security retirement benefits, which are all non-taxable to Peter. Judith met a homeless man, Raymond, and brought him home to live with the family. Raymond has no income, has a social security number, is a citizen of the U.S., and lived in the house for the entire year. Kyle and Mary have decided to file jointly for the year. Notwithstanding their temporary suspension under the TCJA 2017, how many dependency exemptions would they be entitled to claim?

a. Five

b. Four

c. Three

d. Two