During 2014, Lisa (age 66) furnished more than 50% of the support of the following persons:
a. Lisa's current husband who has no income and is not claimed by someone else as a dependent.
b. Lisa's stepson (age 19) who lives with her and earns $6,000 as a dance instructor. He dropped out of school a year ago.
c. Lisa's exhusband who does not live with her. The divorce occurred two years ago.
d. Lisa's former brotherinlaw who does not live with her.
e. Presuming all other dependency tests are met, on a separate return how many personal and dependency exemptions may Lisa claim?
Answer: B