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Troy and Edie are married and under 65 years of age. During 2012, they furnish more than half of the support of their 18-year-old daughter, Jobeth, who lives with them. Jobeth earns $15,000 from a part-time job, most of which she sets aside for future college expenses. Troy and Edie also provide more than half of the support of Troy's cousin who does NOT live with them. Edie's father, who died on January 3, 2012 at the age of 80, has for many years qualified as their dependent. How many personal and dependency exemptions should Troy and Edie claim.

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