1 Intracellular fluid (2/3 of body water). 2  Per Guyton, in a body containing 40 litres of fluid, about 25 litres is intracellular, which amounts to 62.5% (5/8), close enough to the 2/3 rule of thumb. 3  Jackson's texts states 70% of body fluid is intracellular. 4  Extracellular fluid (1/3 of body water).
However, if you provided support to your brother, depending on the level of support and your brotherâs gross income for 2010, you may be able to claim him as a dependent on your tax return (under the qualifying relative rules).
Yes, it is possible to claim a boyfriend as a dependent, but to do so certain criteria must be met. He must have less than $3900 of income, lived with you the entire year (2013), you paid over 50% of his total support, and cannot be considered as a dependent of another taxpayer (ie: parents, grandparents, etc).