Wesley and Myrtle (ages 90 and 88, respectively) live in an assisted care facility and for 2016 and 2017 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 2016 and 2017? Explain.
c. Who, if anyone, can claim their medical expenses?