1. Tony and Anita are married and file a joint tax return. They provide more than half the support for their daughter (age 16) who had gross income of $4,000 and their nephew (Tony’s deceased brother’s child who is 17 and lives with them) who had gross income of $3,800. Both the daughter and the nephew are full-time students. What is the total number of exemptions Tony and Anita can claim on their tax return?

a. 4

b. 3

c. 2

d. 1