Carter dies on January 1, 2016. A joint return election is made in 2016 and Marjorie properly qualifies as a surviving spouse for the two following years. Marjorie has one child that she claims as a dependent for this same period. The number of personal and dependency exemptions allowed Marjorie in 2016 and in 2017, respectively:
◦ 1 and 1.
◦ 2 and 2.
◦ 3 and 2.
◦ 3 and 3.