TB MC Qu$.04-95($Static$)$ Michael, Diane, Karen, and Kenny provide support...

Michael, Diane, Karen, and Kenny provide support for their mother, Janet, who is $75$ years old. Janet lives by herself in an

apartment in Los Angeles. Janet's gross income for the year is $$3,000.$ Janet provides $10$ percent of her own support, Michael

provides $40$ percent of Janet's support, Diane provides $8$ percent of Janet's support, Karen provides $10$ percent of Janet's

support, and Kenny provides the remaining $32$ percent of Janet's support. Under a multiple support agreement, who is eligible

to claim Janet as a dependent as a qualifying relative?