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).
These expenses can be claimed to the extent that they exceed 3% of your net income (or a maximum of $2,024 in 2010). You may also claim medical expenses that you paid for âother dependantsâ such as a children 18 years of age and older, a grandchild, parent, grandparent, brother, sister, uncle, aunt, niece or nephew.