Lillian and Michael Were Divorced Last Year

Multiple Choice

Lillian and Michael were divorced last year. Michael has custody of their two children. Lillian pays $8,600 in child support payments during the current year. Michael pays $12,000 in alimony to Lillian. The total cost of supporting the children is $12,500. Michael and Lillian do not have any special agreement about dependents. How many total dependents may Michael claim for the current year?

A) 0
B) 1
C) 2
D) 3
E) 4