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 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 provide all of 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 may claim as dependents for the current year?

Multiple Choice

• None of these statements are true.
• They may claim Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying child.
• They may claim Emma as a dependent qualifying child but may not claim Harriet as a dependent.
• They may claim Emma as a dependent qualifying child and they may claim Harriet as a dependent qualifying relative.