Determine the number of personal and dependency exemptions in the following independent situations based on 2017 tax rates (Show entire calculations please): Jacques is 45 years old, divorced, and has two children, ages 16 and 18, from his previous marriage. He earns $160,000 a year as a Web developer and pays $3,000 each month to his ex-wife, Kyoko, in child support. Kyoko works part-time and cannot support the children on her current salary alone. Jacques is looking to take out a life insurance policy that will guarantee the well-being of his children in the event of his death. He also hopes, however, that once the children are older, Kyoko will be able to resume her former work as a financial analyst, thereby allowing him to reduce the value of his life insurance policy at that time.