Wesley and Myrtle (ages 90 and 88, respectively) live in an assisted care facility and for 2013 and 2014 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. Which persons are eligible to claim the dependency exemptions under a multiple support agreement?
b. Must Wesley and Myrtle be claimed by the same person(s) for both 2013 and 2014? Explain.
c. Who, if anyone, can claim their medical expenses?