Mel and Cindy Gibson's 12-year-old daughter Rachel was abducted on her way home from school on March 15, 2019. 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 2019, Rachel was returned safely to her parents. a. Are the Gibson's allowed to claim Rachel as a dependent in 2019 even though she only lived in the Gibson's home for two-and-one-half months? Explain and cite your authority. b. Assume the original facts except that Rachel is unrelated to the Gibson's, but she has been living with them since January 2014. The Gibson's have claimed Rachel as a dependent for the years 2014 through 2018. Are the Gibson's allowed to claim Rachel as a dependent for 2019? Explain and cite your authority. a. Use an available tax service to address the questions discussed in (a) and (b) above. b. Prepare a tax research memorandum for the file