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).
How to claim. You can claim this amount if your dependant's net income (line 236 of his or her return, or the amount it would be if he or she filed a return) was less than $11,138 ($13,196 if he or she is eligible for the family caregiver amount-see page 35).ote. If you and another person had to make support payments for the child for 2014 and, as a result, no one would be entitled to claim the amount for an eligible dependant for the child, you can claim this amount if you and the other person(s) paying support agree you will be the one making the claim.