Personal/Additional Exemptions.

XXVII.
In January 2013, your friend got his first job as
an office clerk. He is single and lives with his
family who depends upon him for financial
support. His parents have long retired from their
work, and his two (2) siblings are still minors
and studying in grade school. In February 2014,
he consulted you as he wanted to comply with
all the rules pertaining to the preparation and
filing of his income tax return. He now asks you
the following:
(A) Is he entitled to personal exemptions? If so,
how much? (1%)
(B) Is he entitled to additional exemptions? If
so, how much? (1%)
(C) What is the effect of the taxes withheld
from his salaries on his taxable income? (2%)