Jim and Kay Bridges contributed to the support of their two children, Samantha and Amanda, and Jim’

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Jim and Kay Bridges contributed to the support of their two children, Samantha and Amanda, and Jim’s widowed parent, Carl. For 2009, Samantha, a 19 year old full time college student, earned $4,500 as a baby-sitter. Amanda, a 23 year old bank teller, earned $12,000. Carl received $5,000 in dividend income and $4,000 in nontaxable Social Security benefits. Carl and Amanda are US citizens and were over 1/2 supported by Jim and Kay, but neither of the two currently resides with Jim and Kay. Samantha’s main place of residence is with Jim and Kay, and she is currently on a temporary abscence to attend school. How many dependency exemptions can Jim and Kay claim on their 2009 joint income tax return?

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