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Mr. and Mrs. D file a joint return for the current year. Mr. D is 67 years old, and Mrs. D is 52 years old.

Mr. and Mrs. D file a joint return for the current year. Mr. D is 67 years old, and Mrs. D is 52 years old. They provide 80% of the support for their son, Tom. Tom is 17 years old, is single, and had wages of $4,200 in the year. On their respective tax returns for the current year, Mr. and Mrs. D and their son, Tom, should claim which of the following number of personal exemptions?

Mr. & Mrs. D --Tom A . 4 --1 B. 3 --1 C. 3 --0 D. 2 --1

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