What exemptions can Melvin claim given his income and support situation?

Melvin can claim 0 exemptions because his parents can claim him as a dependent. The IRS rules state that if a taxpayer is eligible to be claimed as a dependent by another taxpayer, they cannot claim a personal exemption for themselves. This holds true regardless of the dependent's income level.

In this case, since Melvin's parents can claim him, he does not qualify for any exemptions for himself, even if he has earned income. The ability of his parents to claim him as a dependent is a primary determining factor in whether he can claim an exemption.

The other choices do not accurately capture the implications of his dependency status. For instance, earning income does not automatically grant exemptions if a parent can claim you. Furthermore, a decision by his parents not to claim him would permit him to exempt himself if the criteria for dependency were not met, but that does not apply in this scenario.