Determine how many personal and dependency exemptions are available in each of the following independent situations. Specify whether any such exemptions would come under the qualifying child or the qualifying relative category.

a. Andy maintains a household that includes a cousin (age 12), a niece (age 18), and a son (age 26). All are full-time students. Andy furnishes all of their support.

b. Jackie provides all of the support of a family friend's son (age 20) who lives with her. She also furnishes most of the support of her stepmother, who does not live with her.

c. Raul, a U.S. citizen, lives in Costa Rica. Raul's household includes his friend Helena, who is age 19 and a citizen of Costa Rica. Raul provides all of Helena's support.

d. Karen maintains a household that includes her ex-husband, her mother-in- law, and her brother-in-law (age 23 and not a full-time student). Karen pro- vides more than half of all of their support. Karen is single and was divorced last year.