Test Question? Two Types of Exemptions?

[zeros]

Took a test lately and was puzzled by the question.

Taxpayers can deduct two types of exemptions


Select One:

Spousal and personal

Spousal and self

Aren't these the same?

[Roberts]

There are two types of exemptions: personal exemptions and dependency exemptions.

(and yeah the two in the question would appear to be the same thing but since the IRS claims PERSONAL in their wording, go with personal)