Answer:
A) One exemption for their daughter Siera as a qualifying child but no exemption for Angela.
Explanation:
The six IRS requirements for determining a qualifying child are:
The problem with Angela is that she fails number 1, which means that she has no legal relationship with the Dasrups. She would qualify for the remaining 5, but if only one is missing, then the IRS will not qualify Angela.
On the other hand, Siera qualifies because she meets all the requirements.