John and Susan are married and under 65 years of age. During 2007, they furnish more than half of the support of their 18-year old daughter, Lizzy, who lives with them. Lizzy earns $15,000 from a part-time job, most of which she sets aside for future college expenses. John and Susan also provide more than half of the support of John's cousin who does not live with them. Susan's father, who died on January 6, 2007, at age 90, has for many years qualified as their dependent. How many personal and dependency exemptions should John and Susan claim?
a. Two.
b. Three.
c. Four.
d. Five.
e. None of the above.