Sarah,who Is Single,maintains a Home in Which She,her 15-Year-Old Brother,and

Multiple Choice

Sarah,who is single,maintains a home in which she,her 15-year-old brother,and her 21-year-old niece live.Sarah provides the majority of the support for her brother,her niece,and her cousin,age 18,who is enrolled full-time at the university and lives in an apartment.While the niece and cousin have no income,her brother has a part-time job and earns $4,000 per year.How many personal and dependency exemptions may Sarah claim?

A) 1
B) 2
C) 3
D) 4