Sheri and Jake Woodhouse Have One Daughter, Emma, Who Is

Sheri and Jake Woodhouse have one daughter, Emma, who is 16 years old. They also have taken in Emma's friend, Harriet, who has lived with them since February of the current year and is also 16 years of age. The Woodhouses have not legally adopted Harriet but Emma often refers to Harriet as "her sister." The Woodhouses provide all of the support for both girls, and both girls live at the Woodhouse residence. Which of thefollowing statements is true regarding the dependency exemptions (and the reason for the exemptions) Sheri and Jake may claim for the current year for these girls?

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