Abraham and Sarah file a joint return and have two children, Esau, age 6, and Ruby, age 4.

Their nephew Joshua, age 14, also lives with them. He earns \($9,900\) at McDonald’s and attends high school. Sarah’s mom, Esther, lives in a nursing home and receives Social Security benefits of \($18,600.\) Abraham and Sarah provide more than 50% support for their two children and Joshua and Esther. Who can Abraham and Sarah claim as a dependent on their tax return?