Kobe is single and has two children, Trent, age 18, and Garret, age 21.

Both sons attend college. Trent attended college from August through December of the current year. Garret attended college from January–April when he graduated in the current year. Garret earned \($5,500\) in the current year. Kobe provides over 80% of the financial support for his sons. Kobe also provides more than 50%

of the support for his niece, age 20, who married in October of the current year and filed a joint return with her spouse who had earnings of \($50,000.\) His niece earned \($3,900\) at a part-time job. Who can Kobe claim as a dependent on his tax return?