Problem:
David and Eliza are married and under 65 years of age. During 2004, they furnish more than half of the support of their 18-year old son, Timothy. Timothy earns $4,000 from a part-time job, most of which he sets aside for future college expenses. During 2004, they also furnish more than half of the support of their 25-year old son, Rick, who is a full-time college student. Rick earns $4,000 from a part-time job, most of which he currently spends for college expenses. David and Eliza also provide more than half of the support of David's cousin who lives with them for the entire year. How many personal and dependency exemptions should David and Eliza claim?