Problem 3-32 (LO. 3, 4) For tax year 2021, determine the number of dependents in each of the following independent situations. For example: 0, 1, 2, 3, and so on. Dependents a. Ben and Molly (ages 48 and 46, respectively) are married and furnish more than 50% of the support of their two children, Libby (age 18) and Sam (age 24). During the year, Libby earns $4,500 providing transportation for older persons with disabilities, and Sam receives a $5,000 scholarship for tuition at the law school he attends. b. Audry (age 45) was divorced this year. She maintains a household in which she, her ex- husband (Clint), and his mother (Olive) live and furnishes more than 50% of their support. Olive is age 91 and blind. C. Crystal, age 45, furnishes more than 50% of the support of her married son, Andy (age 18), and his wife, Paige (age 19), who live with her. During the year, Andy earned $8,800 from a part-time job. All parties live in Iowa (a common law state). (Assume the joint return test rule does not apply.) d. Assume the same facts as in part (c), except that all parties live in Washington (a community property state)