Ben,age 67,and Karla,age 58,have Two Children Who Live with Them

Multiple Choice

Ben,age 67,and Karla,age 58,have two children who live with them and for whom they provide total support.Their daughter is 21 years old,blind,is not a full-time student and has no income.Her twin brother is 21 years old,has good sight,is a full-time student and has income of $4,500.Ben and Karla can claim how many personal and dependency exemptions on their tax return?

A) 2
B) 3
C) 4
D) 5