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Question - Determine the number of personal and dependency exemptions in each of the following independent situations.

a. Reginald, a U.S. citizen and resident, contributes 100% of the support of his parents who are citizens of Canada and live there.

b. Pablo, a U.S. citizen and resident contributes 100% of the support of his parents, who are citizens of Panama. Pablo's father is a resident of Panama, and his other is a legal resident of the United States.

c. Gretchen, a U.S. citizen and resident, contributes 100% of the support of her parents, who are U.S. citizens but are residents of Germany.

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