Mel and Cindy Gibsons 12-year-old daughter Rachel was abducted on her way home from school on March 15, 2023. Police reports indicated that a stranger had physically dragged Rachel into a waiting car and sped away. Everyone hoped that the kidnapper and Rachel would be located quickly. However, as of the end of the year, Rachel was still missing. The police were still pursuing several promising leads and had every reason to believe that Rachel was still alive. In 2024, Rachel was returned safely to her parents. Are the Gibsons allowed to claim Rachel as a dependent in 2023 even though she only lived in the Gibsons home for two-and-one-half months