Marissa is 20 years, single and a U.S. citizen with a valid social security number.
-On Marissa's intake and interview sheet, she answered "Unsure" to the question, "Can anyone claim you or your spouse on their tax return"?
- During interview with Marissa, you determine the following facts:
(1) Marissa was a full-time student during 2015 year.
(2) Her only income was $6,500 in wages from her job.
(3) She lived with her parents all year, but they told her they will not claim her.
(4) Marissa does not provide more than half of her own support.
How many personal exemptions can Marissa claim on her 2013 tax return?
(A) Marissa can claim 0 exemptions, because her income is less than $10,000.
(B) Marissa can claim 0 exemptions, because her parents can claim her as a dependent.
(C) Marissa can claim 1 exemptions, because she had earned some income.
(D) Marissa can claim 1 exemptions, because her parents have decided not to claim her this year.