Beatrice, Hazel, Cleo and John are all siblings. Between them, they provide 100% if the...

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Accounting

Beatrice, Hazel, Cleo and John are all siblings. Between them, they provide 100% if the support for their mother. Each of them contributes the following amounts. Beatrice - 45%, $13,500; Hazel - 38%, $11,400; Cleo - 9%, $2,700; John - 8%, $2,400. Who may claim the dependent exemption for their mother

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