Obj. 4) Kevin Kirby, age 67 and blind, is married to Susan Kirby, age 56 with good vision. Their 37-year-old divorced daughter, along with her 18-year-old son, live with them. The Kirbys provided more than half the support of their daughter and grandson. The daughter earned wages of $4,800 during the year; the grandson, a part-time college student, earned wages of $5,000. How many exemptions can the Kirbys claim on their 2014 joint tax return? Explain your answer.