Evan and Eileen Carter Are Husband and Wife and File

Multiple Choice

Evan and Eileen Carter are husband and wife and file a joint return for 2014.Both are under 65 years of age.They provide more than half of the support of their daughter,Pamela (age 25) ,who is a full-time medical student.Pamela receives a $5,000 scholarship covering her tuition at college.They furnish all of the support of Belinda (Evan's grandmother) ,who is age 80 and lives in a nursing home.They also support Peggy (age 66) ,who is a friend of the family and lives with them.How many dependency exemptions may the Carters claim?

A) Two
B) Three
C) Four
D) Five
E) None of these