Timothy is 21 years old. He lives with his father and mother, Sam and Diane. Timothy is a full time student at Utopia University. However, he also works some nights and weekend hours at the local library. In all, he earns about $200 per week. He saves some of this money and uses the rest on nights out and other entertainment. His basic needs are seen to mainly by his parents. All 3 people are U.S. citizens. May Sam and Diane claim Timothy as a dependent?