Sarah,who Is Single,maintains a Home in Which She,her 15-Year-Old Brother,and

question 67

Multiple Choice

Sarah,who is single,maintains a home in which she,her 15-year-old brother,and her 21-year-old niece live.Sarah provides the majority of the support for her brother,her niece,and her cousin,age 18,who is enrolled full-time at the university and lives in an apartment.While the niece and cousin have no income,her brother has a part-time job and earns $4,000 per year.How many personal and dependency exemptions may Sarah claim?

• A)1
• B)2
• C)3
• D)4

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