David and Pippa contributed to the support of their three ch…
David and Pippa contributed to the support of their three children, Lisa, Tanya, and Hannah, and Pippa’s divorced mother, Ellen. For the current year:(1) Lisa is 28 years old. She is a salesclerk who earned $50,000. (2) Tanya is 23 years old. She is a full-time graduate student in accounting at Lamar University. She earned $40,000 working for a local CPA firm. (3) Hannah is 20 years old. She is an artist and earned nothing during the year, but is still aspiring to sell her first piece. During the year, she adopted a puppy, Bengie. David and Pippa pay for all vet bills and dog food. (4) Ellen received $1,550 of gross income. All are U.S. citizens and are over half supported by David and Pippa.How many dependents do David and Pippa have under the qualifying child and qualifying relative rules?