Question $11$ of $15.$

Beatrice, Hazel, Cleo, and John are all siblings. Between them, they provide $100\%$ of the support for their mother. Each of them contributes the following amounts:

Beatrice $-45\%,$$$13,500.$

Hazel $-38\%,$$$11,400.$

Cleo $-9\%,$$$2,700.$

John $-8\%,$$$2,400.$

Who may claim the dependent exemption for their mother using a multiple support agreement?

Beatrice and Hazel may split the dependent exemption.

They must decide between the four of them who will claim the dependent exemption. The others must sign a statement agreeing not to take an exemption for their mother.

Only Beatrice may claim the dependent exemption, as she paid the most toward their mother's support.

Either Beatrice or Hazel may claim the dependent exemption. The one who does not claim their mother must sign a statement waiving their right to claim their mother.