Paul, James, Ryan, and Amy pay 80% of the support for their mother. Paul pays 40%, James and Ryan pay 15% each, and Amy pays 10%. Who is eligible to claim their mother as a dependent?

(A) Since no one person pays over 50% of the support, none of the children may claim her as a dependent.

(B) Since together they pay more than 50% of their mother's support, any one of them may claim their mother under a multiple support agreement.

(C) Since together they pay more than 50% of their mother's support, Paul, James, or Ryan may claim their mother under a multiple support agreement.

(D) Since together they pay more than 50% of their mother's support, they may share the dependency exemption based on the percentage each one pays.