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).
You should also bear in mind that attendant care expenses may be eligible for the disability supports deduction as well. This deduction can only be claimed by a disabled individual, and cannot be transferred to another taxpayer.s a bit of a background, and as outlined in the 2013-02 issue of the Tax Factor, the medical expense tax credit is a non-refundable tax credit that allows you to claim eligible medical expenses that you incur for yourself, your spouse or your children who were under age 18 and dependent on you for support.