Larry and Louise Are Both 49 Years of Age and File

question 118

Multiple Choice

Larry and Louise are both 49 years of age and file a joint return. They provide all of the support for their son, Dylan, who is 20 years old and is at home until he gets called into the army. His income at part-time jobs is $3,900. Their daughter, Phyllis, is a 23-year-old full-time student at State University. She lived at school 9 months and provided two thirds of her own support with a summer job. How many personal and dependency exemptions can Larry and Louise claim on their income tax return?

• A) 1
• B) 2
• C) 3
• D) 4

---

Definitions:

Overlearning

The process of continuing to practice or study material beyond the point of initial mastery to enhance memory retention and performance.

Retrieval Cues

Stimuli or prompts that facilitate the recall of information stored in memory, aiding in the process of remembering.

Explicit Memories

Memories that can be consciously recalled, such as facts or events.

Implicit Memories

Memories that are recalled unconsciously and effortlessly, such as skills and procedures.