Reese and ray Reed have one daughter, Ellie, who is $14$ years old. The reeds have taken in Ellie's friend, Holly, who has lived with them since June of the current year. Holly is also $14$ years of age. The Reed family has not legally adopted Holly. Reese and Ray provided all the support for both girls, and both girls live at the Redd Residence. Who qualifies as a dependent for Reese and Ray Reed.