Carlos and Anna support their 22-year old daughter, Sarah. In 2019, the daughter earned $11,500 last year working in a part time job. Sarah went to college part time in the spring semester of 2019 and full-time in the fall semester (August 20 - December 15, 2019) to complete her degree. Sarah lived at home and her parents provided most of her support. Can Carlos and Anna claim Sarah as a dependent on their 2019 tax return?

Your submission should be in the form of a short tax research memo (i.e., Facts, Issue, Analysis, Conclusion sections). The submission should be a PDF and no more than one page in length, single-spaced or approximately 250 to 500 words.