Dave and Pam Stevens contributed to the support of their three children, Lisa, Tanya, and...

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Accounting

Dave and Pam Stevens contributed to the support of their three children, Lisa, Tanya, and Hannah, and Pam's divorced mother,
Ellen. For the current year, Lisa, a 26-year-old sales clerk, earned $27,000. Tanya, a 23-year-old, full-time college graduate
student in accounting, earned $35,000 working for a CPA firm. Hannah, a 20-year old artist, earned nothing during the year, but is
still aspiring to sell her first piece and has signed on with an art studio. Ellen received $10,000 in nontaxable social security
benefits and $2,000 in dividend income. All are U.S. citizens and are over half supported by Dave and Pam. How many
dependents do Dave and Pam Stevens have under the qualifying child and qualifying relative rules?
A. Zero
B. One
C. Two
D. Three
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