Question 9.9 . ( [ [ OST. 8, # 9 ) Matt and Shanekwa , ages 45 and 14, respectively , file a joint tax return for 2012 . They provided all of the support for their 24 - year - old son , who had $2, 500 of FLOSS InColle . Their 23 - year - old daughter , a full - time student until her graduation on June 14 . 2012, Earned $5, 000 , which was 45% of her total support during 2012 . Her parents provided the remaining Support . Matt and Shanekwa also provided total support for Shanekwa's father who is a citizen and life - long resident of Portugal . How many personal and dependency exemptions can Matt and Shanekwa claim on their 2012 income tax return ? ( Points : 5 ) Five Four Three Two None of the above