登录之后可查看解析

C is corrent. Mr. and Mrs. Stoner are entitled to one exemption each. They are entitled to one exemption for their daughter since she is a qualifying child (i.e., she did not provide more than half of her own support, and she is a full-time student under age 24). An exemption can be claimed for their son because he is a qualifying relative (i.e., they provided more than half of his support, and his gross income was less than $3,800). No exemption is allowable for Mrs. Stoner’s father since he was neither a US citizen nor resident of US, Canada, or Mexico. There is no additional exemption for being age sixty-five or older. Thus, the Stoners can claim a total of 4 exemptions on their 2012 return.
A is incorrect. A total of 4 exemptions are allowable. 
A is incorrect. A total of 4 exemptions are allowable. 
D is incorrect. A total of 4 exemptions are allowable.