Char and Russ have one daughter, Siera, who is $16$ years old. In November of last year, the Char and Russ took in Siera's

$16-$year$-$old friend Angela, who has lived with them ever since. Char and Russ have not legally adopted Angela but Siera

often refers to Angela as her "sister." Char and Russ provide all of the support for both girls, neither girl receives any

income during the year, and both girls live at Char and Russ' residence. Which of the following statements is true

regarding whom Char and Russ may claim as dependents for the current year?

Multiple Choice

dependent.

They may claim Siera as a dependent qualifying child and they may claim Angela as a dependent

qualifying child.

They may claim Siera as a dependent qualifying child and they may claim Angela as a dependent

qualifying relative.