In December 20x1, Ann’s 12-year-old cousin, Susan, came to live with her after Susan’s parents met a sudden death in a car accident. In 20x2, Ann provided all normal support (e. g., food, clothing, education) for Susan. Ann did not formally adopt Susan. If Susan lived in the household for the entire year, can Ann claim a dependency exemption for her cousin for the tax year? In answering this case, use only the Internal Revenue Code for your research.