8) (11 points) Joyce and Bob are married and have one son, Jonathan, who was 16 years old in 2019. They choose to file their taxes using the Married Filing Joint status every year. In November of 2019, Joyce and Bob took in Jonathan's 16-year old friend, Steve, who has lived with them ever since. Joyce and Bob have not legally adopted Steve but Jonathan often refers to Steve as "his hairy brother." Joyce and Bob provide all of the support for both boys, neither boy receives any income during the year, and both boys live at Joyce and Bob's residence throughout 2021. Assume Steve meets all qualifying person umbrella rules. a) Can Joyce and Bob claim Steve as a qualifying child or qualifying relative dependent on their 2021 tax return (both boys turned 18 in 2021)? Give a detailed explanation to support your answer regarding why they can or cannot (rules met or broken, how to claim, etc.)