Tim is the $5-$year$-$old godchild of the Bryants. Tim's parents died in an accident on December $18$ of last year. Tim was

seriously injured in the accident and remained hospitalized until August $12$ of this year. After being discharged from the

hospital, Tim moved into the Bryants' home. The Bryants have provided $100$ percent of Tim's financial support since

the accident and intend to raise Tim as their own child. For tax purposes, is Tim considered a dependent of the

Bryants?