37. John and Tara Smith are married and have lived in the same home for over 20 years. John's uncle Tim, who is 64 years old, has lived with the Smiths since March of this year. Tim is searching for employment but has been unable to find anyhis gross income for the year is $2,000. Tim used all $2,000 toward his own support. The Smiths provided the rest of Tim's support by providing him with lodging valued at $5,000 and food valued at $2,200. a) Are the Smiths able to claim Tim as a dependent? b) Assume the original facts except that Tim earned $10,000 and used all the funds for his own support. Are the Smiths able to claim Tim as a dependent? c) Assume the original facts except that Tim is a friend of the family and not John's uncle. d) Assume the original facts except that Tim is a friend of the family and not John's uncle and Tim lived with the Smiths for the entire year