The following facts related to Archiebald and Carliza (a married couple). They have three children, Justin, Amanda and Vilma. Amanda is 12 years old and live with her parents. Justin (age 25) is a full time student at Fayetteville State University and doing quite well in his accounting courses. As an accounting major, Justin understands the business world and was about to parlay his experience into extra income. He made $19,000 in the current year but did not spend much of the funds (i.e. his parent still provided over 75% of his support). Vilma, who is 27 is a full time medical student at UNC Chapel Hill. As a resident, Vilma works and attends classes. She earned $3,000 last year but her parents provide a substantial amount of her support (about 65%).

Who can be claimed as a dependent? Explain your answer.