In each of the following independent situations, indicate thenumber of personal and dependency exemptions that the taxpayersshould claim on their 2017 income tax return.

If no personal or dependency exemption is allowed, enter "0". Ifa test is not mentioned, you should consider that it ismet.

Personal Exemptions Dependency Exemptions 1. Abel is 72 years old and married. His wife is 64 and meets thetest for blindness. How many exemptions should they claim on ajoint return? 2. Betty and Bob are married and have a 4-year-old son. During theyear Betty gave birth to a baby girl. How many exemptions shouldBetty and Bob claim on a joint return? 3. Charlie supports his 26-year-old brother, who is a full-timestudent. His brother's gross income is $4,500 from a part-time job.How many exemptions should Charlie claim on his return? 4. Donna and her sister support their mother and provide 60percent of her support. If Donna provides 25 percent of hermother's support and her sister signs a multiple support agreementgiving Donna the exemption, how many exemptions should Donna claimon her return? 5. Frank is single and supports his son and his son's wife, bothof whom lived with him for the entire year. The son (age 20) andhis wife (age 19) file a joint return to get a refund, reporting$2,500 ($2,000 earned by the son) in gross income. Both the son anddaughter-in-law are full-time students. How many exemptions shouldFrank claim on his return? 6. Gary is single and pays $5,000 toward his 20-year-olddaughter's college expenses. The remainder of her support isprovided by a $9,500 tuition scholarship. The daughter is afull-time student. How many exemptions should Gary claim on hisreturn? 7. Helen is 50 years old and supports her 72-year-old mother, whois blind and has no income. How many exemptions should Helen claimon her return?