Thor and Jane have been married for 25 years. They have filed a joint return every year of their marriage. They have two children, Loki and Odin Jr. Loki is 20 years old and Odin Jr is 16 years old. Loki lived in his parents' home from January through August and he lived in his own apartment from September through December. During the year, Loki attended college for one month before dropping out. Loki's living expenses totaled $12,000 for the year. Of that, Loki paid $5,000 from income he received while working a part-time job. Thor and Jane provided the remaining $7,000 of Loki's support. Odin Jr lived at home the entire year and did not earn any income. Who are Thor and Jane allowed to claim as dependents?List the allowed Dependents Below.

Wolverine, Nebula, Magneto, and Spider Man provide support for their mother, Black Widow, who is 75 years old. Black Widow lives by herself in an apartment in Los Angeles. Black Widow's gross income for the year is $4,000. Black Widow provides 10 percent of her own support, Wolverine provides 40 percent of Black Widow's support, Nebula provides 8 percent of Black Widow's support, Magneto provides 10 percent of Black Widow's support, and Spider Man provides the remaining 32 percent of Black Widow's support. Under a multiple support agreement, who is eligible to claim Black Widow as a dependent.?