17. LO.3 For tax year 2021, determine the number of dependents in each of the following independent situations.

a. Ben and Molly (ages 48 and 46, respectively) are married and furnish more than 50% of the support of their two children, Libby (age 18) and Sam (age 24).

During the year, Libby earns $4,500 providing transportation for elderly persons with disabilities, and Sam receives a $5,000 scholarship that is used entirely for tuition at the law school he attends.

b. Audry (age 45) was divorced this year. She maintains a household in which she, her ex-husband (Clint), and his mother (Olive) live and furnishes more than 50% of their support. Olive is age 91 and blind.