Carter Dies on January 1,2013

Multiple Choice

Carter dies on January 1,2013.A joint return election is made in 2013 and Marjorie properly qualifies as a surviving spouse for the two following years.Marjorie has one child that she claims as a dependent for this same period.The number of personal and dependency exemptions allowed Marjorie in 2013 and in 2014 is,respectively

A) 1 and 1.
B) 2 and 2.
C) 3 and 2.
D) 3 and 3.