Reginald, a U$.$S$.$ citizen and resident, contributes $100\%$ of the support of his parents who are citizens of Canada and live there.

Pablo, a U$.$S$.$ citizen and resident, contributes $100\%$ of the support of his parents, who are citizens of Panama. Pablo$$s father is a resident of Panama, and his mother is a legal resident of the United States.

Gretchen, a U$.$S$.$ citizen and resident, contributes $100\%$ of the support of her parents, who are U$.$S$.$ citizens but residents of Germany.

Elena is a U$.$S$.$ citizen and a resident of Italy. Her household includes Carlos, a four$-$year$-$old adopted son who is a citizen of Spain.