Eaton and elsie are husband and wife and file a joint

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Eaton and Elsie are husband and wife and file a joint return for 2012. Both are under 65 years of age. They provide more than half of the support of their daughter, Kristie(25) who is a full-time medical student. Kristie recieves a $3,400 scholarship covering her room and board at college. They furnish all of the support of Hallie ( Elton's grandmother). Who is a friend of the family who lives with them. How many personal and dependency exemptions may Elton and Elsie claim.

Reference no: EM13585342

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