1 vote Vote for this answer. The dreaded 'more information than you need'. Percentage of water making up tissues, organs, fluids and bone in the human body: Brain 75%, Heart 75%, Lungs 86%, Muscle 75%, Liver 85%, Kidney 83%, Bone 22%, Blood 83%, Saliva 95%, Perspiration 95%. http://www.sumeria.net/oxy/o3.html.
If you are a resident of Mexico or Canada or a national of the United States, you can also claim a personal exemption for your spouse if your spouse had no gross income for U.S. tax purposes and was not the dependent of another taxpayer. In addition, you can claim exemptions for your dependents who meet certain tests.
Certain circumstances might get in the way. For example, if someone else (such as your ex) can claim the child as a dependent, your boyfriend cannot. If you receive child support that provides more than half of the child's support, your boyfriend can't claim your child on his taxes.