Char and Russ Dasrup Have One Daughter,Siera,who Is 16 Years

Multiple Choice

Char and Russ Dasrup have one daughter,Siera,who is 16 years old.In November of last year,the Dasrup's took in Siera's 16 year old friend,Angela,who has lived with them ever since.The Dasrup's have not legally adopted Angela but Siera often refers to Angela as "her sister." In the current year,the Dasrups provide all of the support for both girls,neither girl receives any income during the year,and both girls live at the Dasrup's residence.Which of the following statements is true regarding the dependency exemptions (and the reason for the exemptions) Char and Russ may claim for the current year for these girls?

A) One exemption for their daughter Siera as a qualifying child but no exemption for Angela.
B) One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying child.
C) One exemption for Siera as a qualifying child and one exemption for Angela as a qualifying relative.
D) None of these statements is true.