During 2011,Jen (age 66) furnished more than 50% of the support of the following persons: 
Presuming all other dependency tests are met,on a separate return how many personal and dependency exemptions may Jen claim?
Definitions:
Functioning Unit
A group or system operating effectively to fulfill a specific function or purpose, often used to describe families or organizational teams.
Roles
The functions, duties, or expected behaviors associated with a particular status or position within a social or organizational context.
Grandmother
The mother of one's father or mother, often playing a significant role in family care and bonding.
Sister
A female sibling or a woman viewed in terms of her relationship to other members of her family or relatives, potentially including close friends regarded as family.
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