Client supports married parents (more than 50%), whose only income was the father's earnings of $7K. The parents do not file a tax return b/c dad had no withholding and no return is required. Client wants to claim them on tax return. At 1st blush, it'd appear impossible to claim dad b/c gross income is >$4,050, but they live in community property state, so if dad's income is split, both have <$4,050. Can client claim a) mom, b) dad, c) both, d) neither?