Lillian and Michael Were Divorced Last Year

Lillian and Michael were divorced last year.Michael has custody of their two children.Lillian pays $8,600 in child support payments during the current year.The total cost of supporting the children is $12,500.Michael and Lillian do not have any special agreement about dependency exemptions.How many total exemptions may Michael claim for the current year?

A) 0
B) 1
C) 2
D) 3
E) 4