Jim and Sue Mitchell provide financial support to their two children and to Jim's widowed parent, Patricia. They provide all the support for their 19-year-old daughter, who is legally blind and has no income. During the year, their son, a 22-year-old full-time student, earned $7,200 in salary and furnished 70% of his own support. Patricia received $8,000 in dividend income and $4,000 in nontaxable Social Security benefits, while over one-half of her support came from Jim and Sue. Assume the threshold amount for the gross income test is $5,050. How many dependents should the Mitchells claim for the year? A. 0 B. 1 C. 2 D. 3

Jim and Sue Mitchell provide financial support to their two children and to Jim's widowed parent, Patricia. They provide all the support for their 19-year-old daughter, who is legally blind and has no income. During the year, their son, a 22-year-old full-time student, earned $7,200 in salary and furnished 70% of his own support. Patricia received $8,000 in dividend income and $4,000 in nontaxable Social Security benefits, while over one-half of her support came from Jim and Sue. Assume the threshold amount for the gross income test is $5,050. How many dependents should the Mitchells claim for the year? A. 0 B. 1 C. 2 D. 3