Michael,Diane,Karen,and Kenny Provide Support for Their Mother Janet Who Is

Multiple Choice

Michael,Diane,Karen,and Kenny provide support for their mother Janet who is 75 years old.Janet lives by herself in an apartment in Los Angeles.Janet's gross income for the year is $3,000.Janet provides 10% of her own support,Michael provides 40% of Janet's support,Diane provides 8% of Janet's support,Karen provides 10% of Janet's support,and Kenny provides the remaining 32% of Janet's support.Under a multiple support agreement,who may claim a dependency exemption for Janet as a qualifying relative?

A) Michael, Diane, Karen, and Kenny.
B) Michael, Karen, and Kenny.
C) Michael and Kenny.
D) Michael.