Paul, age 24, and Jessica, age 22, are married and want to file a joint return. They have one child, Naomi, who is 3 years old and lived with them all year. Paul and Jessica lived in the U.S. all year and have Individual Taxpayer Identification Numbers (ITINs). They are not U.S. citizens and are not lawfully present in the U.S. Paul earned $32,000 in wages. They had no other income. Paul and Jessica provided all the support for Naomi. Naomi has a Social Security number and is a U.S. citizen. Paul and Jessica did not have any health insurance in 2015. Naomi had minimum essential coverage (MEC) all year. 9. May Paul and Jessica claim Naomi as a dependent on their tax return?

	A. Yes, because Naomi is their qualifying child.

	B. Yes, because Naomi is their qualifying relative.

	C. No, because Jessica had no earned income.

	D. No, because Paul and Jessica are not U.S. citizens.