Anita,who Is Divorced,maintains a Home in Which She and Her

Multiple Choice

Anita,who is divorced,maintains a home in which she and her 16-year-old daughter live.Anita provides the majority of the support for her daughter and for a son,age 23,who is enrolled part-time at the university and lives in the dorm.The son also works in the campus bookstore and earns spending money of $4,500.How many personal and dependency exemptions may Anita claim?

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