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Shaun (68) and Kathleen (64) are married West Virginia residents. They will be filing jointly and claiming their grandchild and Kathleen's disabled brother as dependents

Shaun (68) and Kathleen (64) are married West Virginia residents. They will be filing jointly and claiming their grandchild and Kathleen's disabled brother as dependents on their federal tax return. What exemption amount may Shaun and Kathleen claim on their West Virginia return?

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