Sand lake Woodhouse have one daughter. Emma, who is $16$ years old. They also have taken in Emma's friend, Harriet, who has lived with them since February of

the cest vear and is also $16$ years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as her "sister." The Woodhouses

pacter al oi the support for both girls, and both girls live at the Woodhouse residence. Which of the following statements is true regarding whom Sheri and Jake

ari carn as dependents for the current year?

They may claim Emma as a dependent qualifying child but may not claim Harriet as a dependent.

Diey may claim Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying child.

Diney foy clam Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying relative.$x$