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).
BUT, because his income was under $3,700 and you provided more than half of his support for the year, he is your Qualifying Relative and can be claimed as your dependent on your tax return. Niece or Nephew Your brother's 12-year old daughter lived with you for 7 months out of the year.hen you claim a Qualifying Child (or a Qualifying Relative) as a dependent, you can claim a special kind of tax deduction called an exemption. An exemption is like a tax deduction, but an exemption is subtracted from your adjusted gross income before your taxable income is calculated.