An Exemption Can Be Claimed for a Taxpayer's Child

An exemption can be claimed for a taxpayer's child:

A) In the year of birth not in the year of death.
B) But the exemption must be prorated in the year of birth or death,based on the number of months the dependent was alive in those years.
C) Who works and pays more than half of his or her own support.
D) If the child is a premature baby kept in the hospital until after the end of the year.
E) Even though the taxpayer has not obtained a Social Security number for the child.