Ben, age 67, and Karla, age 58, have two children who live with them and for whom they provide total support. Their daughter is 21 years old, blind, is not a full-time student and has no income. Her twin brother is 21 years old, has good sight, is a full-time student and has income of $3,900.
Required:
1. Ben and Karla can claim how many personal and dependency exemptions on their tax return?
A) 2
B) 3
C) 4
D) 5