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.
You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. It is possible that both you and your mother meet these requirements, unless your mother can still claim you as a dependent.