A and B, age 66 and 64, respectively, filed a joint tax return for 2015. They provided all of the support for their blind 19-year-old son, who has no gross income. Their 22-year-old daughter, a full-time student until her graduation on June 14, 2015, earned $8,000, which was 40% of her total support during 2015. Her parents provided the remaining support. The Stoners also provided the total support of B’s father, who is a citizen and life-long resident of Peru. How many exemptions can the couple claim on their 2015 income tax return? 
A. 3 
B. 4 
C. 5 
D. 6
Answer:B
A and B are entitled to one exemption each. They are entitled to one exemption for their daughter since she is a qualifying child (i.e., she did not provide more than half of her own support, and she is a full-time student under age 24). An exemption can be claimed for their son because he is a qualifying relative (i.e., they provided more than half of his support, and his gross income was less than $4,000). No exemption is allowable for B’s father since he was neither a US citizen nor resident of US, Canada, or Mexico. There is no additional exemption for being age sixty-five or older. Thus, the couple can claim a total of 4 exemptions on their 2015 return.