Morris and Cindy are married and have two children, Katherine and Michael. Katherine is 20 years old and attends a private college full time. Katherine earns $10,000 working as a office clerical person and uses the money to pay for one half of her tuition but her parents pay for the remainder and all of her living expenses. Michael is 18 is a life guard earning $10,000 and is waiting to enroll in the Coast Guard Academy next year. He is saving all his money to buy a new car sometimes in the future. Lois, Cindy's mother, lives in an apartment above their swimming pool and receives $15,000 in social security but Morris and Cindy pay for most of her living expenses. How many dependents can Morris and Cindy claim on their joint income tax return for 2020?

a. 2

b. 3

c. 5

d. 1