During the Current Year,his Three Children,Simon,Alvin,and Theodore and His Life-Long $$\begin{array} { l l } \text { Simon } & 20 \% \\\text { Theodore } & 55 \% \\\text { Arlo } & 10 \% \\\text { Alvin } & 15 \%\end{array}$$

During the current year,his three children,Simon,Alvin,and Theodore and his life-long friend,Arlo,with whom he lives,provide Durbin's support.Durbin's support distribution follows:
$$\begin{array} { l l } \text { Simon } & 20 \% \\\text { Theodore } & 55 \% \\\text { Arlo } & 10 \% \\\text { Alvin } & 15 \%\end{array}$$
If the children file a multiple support agreement,which of the following are eligible to claim Durban as a dependent?

A) Only Theodore.
B) Only Theodore or Arlo.
C) Only Arlo.
D) Theodore,Simon,or Alvin.
E) Theodore,Simon,Arlo,or Alvin