Presuming all other dependency tests are met on a separate


Question: During the year, Myrna furnished more than 50% of the support of the following persons:

• Butch, Myrna's husband, who has no income and does not file a return.

• Wallace, Myrna's cousin, who does not live with her.

• Brad, Myrna's father-in-law, who does not live with her.

• Dawn, Myrna's niece, who does not live with her.

Presuming all other dependency tests are met, on a separate return, how many personal and dependency exemptions may Myrna claim?

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Accounting Basics: Presuming all other dependency tests are met on a separate
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