Do the parents of Siamese Twins that aren't separated get one or two tax deductions?

Hello Everyone,
I got asked this today and didn’t know what to say? Anyone know?

Two. Conjoined twins are separate legal people with separate social security numbers and names and all that stuff.

If Abby and Brittany Hensel, who visually share everything from the shoulders down, had to take their driver’s licensing test twice because they’re considered two separate individuals, conjoined twins should count as two children for tax deduction purposes.

This of course assumes sanity and not the IRS abusing loopholes to milk out as much money from the taxpayer as possible.

Moderator Note

Let’s stick to the factual aspects of this topic, please. If you want to rant about the IRS milking people out of money feel free to do so, just not in this forum.