who qualifies as Sheila's dependent?

a. Rebecca

b. John

c. both John and Rebecca

d. Neither John or Rebecca

Sheila is single and 45 years old. Sheila has two children. Rebecca, age 18, has a job and earned wages of $4,900. John, age 25, also worked and earned wages of $4,500. Both children lived with her all year. Sheila paid all the cost of keeping up the home and more than half the support for her children. Sheila received disability pension benefits, but she has not reached the minimum retirement age of her employer's plan. She does not have enough expenses to itemize for 2021 tax year Sheila received a $2,800 Economic Impact Payment (EIP3) in 2021