Dependency Exemptions. Wes and Tina are a married couple and provide financial assistance to several persons during the current year. For the situations below, determine whether the individuals qualify as dependency exemptions for Wes and Tina. In all of the situations below, assume that any dependency tests not mentioned have been met.a. Brian is age 24 and Wes and Tina’s son. He is a full-time student and lives in an apartment near campus. Wes and Tina provide over 50% of his support. Brian works as a waiter and earned $3,800.b. Same as Part a except that Brian is a part-time student.c. Sherry is age 22 and Wes and Tina’s daughter. She is a full-time student and lives in the college dormitory. Wes and Tina provide over 50% of her support. Sherry works parttime as a bookkeeper and earned $3,800.d. Same as Part c except that Sherry is a part-time student.e. Granny, age 82, is Tina’s grandmother and lives with Wes and Tina. During the current year, Granny’s only sources of income were her Social Security of $4,800 and interest on U.S. bonds of $3,800. Granny uses her income to pay for 40% of her total support; Wes and Tina provide the remainder of Granny’s support.