A household consists of a married couple and their two-year-old daughter. The couple's daughter had no income and lived with her parents all of last year. How many exemptions can the couple claim on last year's tax return if they file with the "Married filing jointly" status?

A) 5

B) 4

C) 2

D) 3

There should be five tax exemptions that the couple can claim on the last year's tax return if they file with the "Married filing jointly" status. It is possible that the head of the family can be declared a dependent when the wife files it. The head of the household is an exemption since he's doing the filing for everyone in the household.

The answer would be letter A.