The Ryans have the following single children:

Michael John Ryan, SSN 455-40-1000. Born August 2, 1993. Full-time student at Creighton University, Omaha, Nebraska before graduating in May. Matriculated as a full-time medical student at St. Louis University in St. Louis, Missouri since August. Of his total support, the Ryans provided 45 percent, Michael provided 40 percent and the balance came from other sources. Michael's sole income consisted of wages and tips aggregating $3,800 earned as a waiter. He lived with the Ryans during the summer months only.

Kelly Marie Ryan, SSN 455-30-8220. Born June 2, 1995. Part-time student at Christendom College in Fort Royal, Virginia. The Ryans provided 70 percent of her support. Her income consisted solely of $8,000 earned from a part-time job as a computer analyst. She did not live with the Ryans for any part of 2014. Oliver Plunkett Ryan, SSN 455-30-3030. Born December 12, 1999. Full-time student at St. Michael's Catholic High School. The Ryans provided 100 percent of his support. He earned no income. He lived with the Ryans throughout the entire year.

The Ryans also supported the following persons:

Jane O'Dea Sullivan, mother of Moira, SSN 252-45-5059. Widow. Born February 7, 1933. Resided in Benson, Arizona prior to her death on November 3. The Ryans provided 65 percent of her total support. Her sole income consisted of $1,100 of interest and dividends and $5,600 of Social Security benefits.

John Wilson Amner, cousin of Gerald, SSN 780-45-6700. Widower. Born January 19, 1954. Resides in Arkansas City, Kansas. The Ryans provided 60 percent of his total support. His sole income consisted of $8,800 of disability income paid by the State of Kansas.

Which three dependents can Ryan claim and why ? Do they receive the tax credit ?