Juan helps support his mother Maria, his son Jose, and a niece Norma. How many dependency exemptions can Juan claim given these additional facts? 
Maria lives with Juan. She receives $12,000 of Social Security benefits which she uses to pay for food, clothing, medical expenses, and other living expenses. Juan provides Maria’s room which has a rental value of $5,000 and pays an additional $4,000 toward her support.
Jose, age 12, lives with his mother, Linda. Juan pays $12,000 per year child support, and Linda provides an additional $4,000 of support.
Norma, age 20, is a part-time college student who lives in an apartment. She earned $6,000 working part-time and received a scholarship of $2,000. Norma’s father provided $4,000 toward her support, and Juan provided $7,000.