Elaine Smith has one Form W-2 from her clerk job of 36 years, showing wages of $37,000. She has been divorced from her husband for over 20 years. She pays all the costs of keeping up her home and is the main provider for her seven-year-old granddaughter, Lisa, and her 30-year-old son, Todd. Lisa is Todd's niece. Both her son and granddaughter lived with Elaine all year. Her son worked part-time and earned $9,000. He is not disabled. She wants to file a tax return and claim her son and granddaughter as dependents. Can Elaine claim both children as dependents? Why or why not