Robert provides much of the support for his daughter, Jane, and her two children. Jane earned $20,000. Robert, whos AGI is $350,000, paid the rent of $11,000 on Jane's apartment and provided an additional $15,000 support. Jane is age 30, and her children are age 7 and age 4. So can Robert claim a dependency exemption for Jane? Can Jane claim her children as dependents? Who is entitled to the child credit?