Sheri and Jake 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 current year an Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as her sister." The Woodhouses provide all of the support for both girls, and both girls live at the Woodha following statements is true regarding whom Sher and Jake may claim as dependents for the current year