Rosa is a single parent who maintains a home in Durham in which she and her 16-year-old daughter reside. She also provides most of the support for her son, Carmelo, age 25, who is a full-time student at Duke Law School, lives at home, and earns $3,500 as a part-time waiter at a local diner. How many personal and dependency exemptions can Rosa claim?
a. 0
b. 1
c. 2
d. 3