Dan Caldwell was married on January 15, 2014. His wife, Catherine, is a full-time student at the university and earns 625 a month working in the library. How many personal exemptions will Dan and...

Dan Caldwell was married on January 15, 2014. His wife, Catherine, is a full-time student at the university and earns625 a month working in the library. How many personal exemptions will Dan and Catherine be able to claim on their joint return? Would it make any difference if Catherine’s parents paid for more than 50 percent of her support? Explain.