Indicate, in each of the following situations, the number of exemptions the taxpayers are entitled to claim on their 2014 income tax returns.
Number of Exemptions
a. Donna, a 20-year-old single taxpayer, supports her      ___________________ mother, who lives in her own home. Her mother has   income of $1,350.
b. William, age 43, and Mary, age 45, are married and support   _______________ William’s 19-year-old sister, who is not a student. The   sister’s income from a part-time job is $3,950.

c. Devi was divorced in 2014 and receives child support of  _______________ $250 per month from her ex-husband for the support of their 8-year-old son, John, who lives with her. Devi is 45   and provides more than half of her son’s support.

d. Wendell, an 89-year-old single taxpayer, supports his son,       _______________ who is 67 years old, lives with him, and earns no income.
e. Wilma, age 65, and Morris, age 66, are married. They           _______________ file a joint return.