A household consists of a married couple, their two-year-old daughter, and their twin six-year-old sons. The couple's children had no income and lived with their 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?
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5, because the spouse can be an exemption if not claimed as a dependent on another person's return. The head of household is an exemption as the person doing the return and all kids.