Eugene, age $82,$ is supported during the current year as follows:

$$Percent of Support

Jubain $($a son$)20\%$

Ulia $($a daughter$)36\%$

Bishop $($a cousin$)23\%$

John $($unrelated close family friend$)21\%$

During the year, Eugene, lives in an assisted living facility.$$ Under a multiple support agreement, indicate which parties can qualify to claim Eugene as a dependent.

Question $40$ options:

Jubain and Ulia

Jubain, Ulia, Bishop and John.

Ulia, Bishop and John.

Ulia

Jubain.