Katherine and Bill Grant have two children. Kelly is 22 years old and is a fulltime student. She lives on campus at an out-of-state university but will return home for the summer. Kelly earns $5,000 a year working part-time. Her parents provide her with $15,000 of support, and her grandparents provide her with $15,000 of support. Jake is 15 years old and lives at home. He is fully supported by his parents. Jake’s friend Luke also lives with the Grants. Luke is 15 years old and moved into the Grant home in April. The Grants pay all of Luke’s support.
How many total dependents may Katherine and Bill Grant claim for the current year?

a. One

b. Three

c. Two

d. Zero