Jeff and Rhonda are married and have two children, Max and Jen. Max is 20, attends college in the Los Angeles area full-time, and works as a stunt double for a television show while he is in school. Max earns $15,000 per year as a stunt double and lives at home when school is not in session. Jeff and Rhonda pay for Max’s tuition and all of his living expenses. Jen, who lives at home, is 18 years old and makes $18,000 per year working full-time as an office administrator.

Jeff and Rhonda pay for 65 percent of Jen’s living expenses. In addition, Rhonda’s mother, Joanne (a widow), resides with the family, earns $3,000 per year in interest and dividends from her investments, and receives $9,000 per year in Social Security benefits. Jeff and Rhonda receive no rent from Joanne and provide all the support she needs for the year. Everyone mentioned is a U.S. citizen. How many people qualify as dependents for Jeff and Rhonda’s income tax return?

a. Two

b. Three

c. Four

d. Five