Determine the number of personal and dependency exemptions in each of the following independent situations.
a. Marcus (age 68) and Alice (age 65 and blind) file a joint return. They furnish more than 50% of the support of a cousin, Ida, who lives with them. Ida (age 20) is a fulltime student and earns $3,500 during the year tutoring special needs children.
b. Penny (age 45) is single and maintains a household in which she and her nephew, Clint, live. Clint (age 18) earns $4,900 from doing yard work, but receives more than 50% of his support from Penny.
c. Trent (age 38) is single and lives alone. He provides more than 50% of the support of his parents (ages 69 and 70), who live in a nursing home.
d. Jack and Carol were divorced in 2007, and Carol has custody of their two children (ages 5 and 9). Jack furnishes more than half of their support, but the divorce decree is silent as to the dependency exemptions. Carol does not sign a Form 8332.