Theo (59) and Jesse (67) are married with no dependents. Jesse is legally blind. They cannot be claimed as dependents on someone else's tax return. What is the amount of their personal exemption credit on their joint 2023 California return? $288 $432 $560 $576 Asher (17) is an unmarried dependent of another taxpayer. His California gross income is $1,600 and his California AGI is $1,600 ($1,400 wages plus $200 interest). Ezra (16) is an unmarried dependent of another taxpayer. His California gross income is $4,800 and his California AGI is $4,800 (all from wages). Liam (5) is an unmarried dependent of another taxpayer. His California gross income is $1,700 and his California adjusted gross income (AGI) is $1,700 (all from interest). Oliver (18) is an unmarried dependent of another taxpayer. His California gross income is $3,700 and his California AGI is $3,700 ($3,500 wages plus $200 ordinary dividends)