LO$\mathrm{.}3,4$ 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 of 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.

b$.$ Audry $($age $45)$ was divorced this year. She maintains a household in which she, her ex$-$husband $($Clint$),$ and his mother $($Olive$)$ live and furnishes more than $50\%$ of their support. Olive is age $91$ and blind.

c$.$ Crystal, age $45,$ furnishes more than $50\%$ of the support of her married son, Andy $($age $18),$ and his wife, Paige $($age $19),$ who live with her. During the year, Andy earned $$9,600$ from a part$-$time job. All parties live in Iowa $($a common law state$).$

d$.$ Assume the same facts as in part $($c$),$ except that all parties live in Washington $($a community property state$).$