Wesley and Myrtle (ages 90 and 88, respectively) live in an assisted care facility and for the last two years received their support from the following sources.

                                                     Percentage of Support
Social Security benefits ............................................ 16%
Son ................................................................................... 20
Niece ............................................................................... 29
Cousin.............................................................................. 12
Brother ..........................................................................  11
Family friend (not related) ...................................... 12

a. Who is eligible to claim the Federal income tax dependency exemptions under a multiple support agreement?

b. Must Wesley and Myrtle be claimed as dependents by the same person(s) for both tax years? Explain.

c. Who, if anyone, can claim an itemized deduction for paying the medical expenses of Wesley and Myrtle?