In the current tax year, Blake Smith provided more than half of the support for his cousin Nico, niece Summer, and Marilyn, a close family friend. Blake lives alone and sends a monthly support check to each person. None of the individuals whom Blake supports has any income or file a tax return. All three individuals are U.S. citizens. Which of the three people Blake supports qualifies as a dependent on his Federal income tax return?
a. Nico
b. Summer
c. Marilyn
d. None of the three parties is Blake’s dependent.