Sawsan, age 70, is supported during the current year as follows:

Percent of Support

Mohamed (a son) 5%

Aisha (a daughter) 45%

Ahmed (a cousin) 30%

Ibrahim (unrelated close family friend) 20%

During 2019, Sawsan lived with Ibrahim. Under a multiple support agreement, indicate

which parties can qualify to claim Sawsan as a dependent. Explain.