Question: Jim and Mary Blyfield file a joint return. During the year, they provided over 50% of the support for the following individuals, all of whom are U.S. citizens:
• Jim's mother who had no gross income.
• Mary's mother whose only income was $2,850 of social security benefits.
• Jim's sister who had $4,200 of gross income. The sister is 27 years old and a full-time student.
• Jim's cousin, who is single, fully disabled, and had no income. The cousin lived with the Blyfields for 10 months of the current year before moving to another state to live with Jim's brother.
• The Blyfields' daughter, age 20, who lived at home until she was married in December of the current year. The daughter had no gross income. However, she filed a joint return with her 26-year-old husband, who had wages of $32,000 for the year. Based on the previous information, how many total personal and dependency exemptions can Mr. and Mrs. Blyfield claim on their joint return?