Choice "B" is correct. If a married individual files a separate return, a personal exemption may be claimed for his or her spouse if the spouse has no gross income and is not claimed as a dependent of another taxpayer.
Choice "c" is incorrect. The spouse does not have to be a full-time student.
Choice "a" is incorrect. The wife does not have to attach a written statement agreeing to be claimed by her husband.
Choice "d" is incorrect. The spouse does not have to be under the age of 19.
