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Pablo Is Married to Elena,who Lives with Him

question 73

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Pablo is married to Elena,who lives with him.Both are U.S.citizens and residents of Kansas.Pablo furnishes all of the support of his parents,who are citizens of Nicaragua and residents of Mexico.He also furnishes all of the support of Elena's parents,who are citizens and residents of Nicaragua.Elena has no gross income for the year.If Pablo files as a married person filing separately,how many personal and dependency exemptions can he claim on his return?


Definitions:

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