The Hutters Filed a Joint Return for 2017

question 61

Multiple Choice

The Hutters filed a joint return for 2017. They provide more than 50% of the support of Carla, Melvin, and Aaron. Carla (age 18) is a cousin and earns $2,800 from a part-time job. Melvin (age 25) is their son and is a full-time law student. He received from the university a $3,800 scholarship for tuition. Aaron is a brother who is a citizen of Israel but resides in France. Carla and Melvin live with the Hutters. How many personal and dependency exemptions can the Hutters claim on their Federal income tax return?

• A)Two
• B)Three
• C)Four
• D)Five
• E)None of these