Tim Loker is the five-year-old godson of Mr. and Mrs. Bryant. Tim’s parents died in an accident on December 18 of last year. Tim was seriously injured in the accident and remained hospitalized until August 12 of this year. After his discharge from the hospital, Tim moved into the Bryants’ home. The Bryants have provided 100 percent of Tim’s financial support since the accident and intend to raise him as their own child. Can the Bryants claim Tim as a dependent on this year’s tax return?