Married taxpayers want to know the number of dependents that can be claimed on their joint return. The couple have two children who are both fully supported by their parents; an 18-year-old daughter and a 20-year-old son who is a full-time college student. In the current year, the couple provided more than half of the support of the taxpayer's widowed sister, who lives with them and earned $15,000 in salary. The family also employs a live-in housekeeper in exchange for room and board for the entire year. What is the maximum number of dependents that the couple are eligible to claim in the current year?

Married taxpayers want to know the number of dependents that can be claimed on their joint return. The couple have two children who are both fully supported by their parents; an 18-year-old daughter and a 20-year-old son who is a full-time college student. In the current year, the couple provided more than half of the support of the taxpayer's widowed sister, who lives with them and earned $15,000 in salary. The family also employs a live-in housekeeper in exchange for room and board for the entire year. What is the maximum number of dependents that the couple are eligible to claim in the current year?