2. Pat's son, Alex, has been severely disabled since he was a small child. He has just turned 22 and Pat has provided all of his support until this January when he was placed in an extended care facility. With the increased expense not covered by insurance, Pat must split his support with his paternal grandmother and his aunt, who have provided the other two-thirds, equally. Because this is a new situation this tax year, Pat has come to her financial planner to understand who can list Alex on their tax return for the purposes of filing status and possible credits. What does their planner tell Pat? A. The three relatives are free to agree among themselves who will list Alex on their return. B. No one can list Alex on their return because no one has paid more than half of Alex's support. C. While one of the taxpayers may list Alex as a dependent in an agreed upon year, no tax credits would be available to that taxpayer. D. Only Pat, as his mother, can list Alex on her return