Problem:
Tony supports the following individuals during 200x: Miranda, his former mother-in-law who lives in her own home and has no gross income; his cousin, Jeff, age 23, who is a full-time student, earns $7,000 during the year, and lives with Tony all year long; and Matt, age 22, who is Tony's brother, is a full-time student who lives on campus and earns $8,000 during the year. How many dependency exemptions may Tony claim in 200x?