$32.$ For tax year $2023,$ determine the number of dependents in each of the following independent situations:

A$.$ Ben and Molly $($ages $48$ and $46,$ respectively$)$ are married and furnish more than $50\%$ of the support for their two children, Libby $($age $18)$ and Sam $($age $24).$ During the year, Libby earns $$4,500$ providing transportation for older persons with disabilities, and Sam receives a $$5,000$ scholarship for tuition at the law school he attends.