Fanny and Faye are sisters. They live together in a house. Also living in the house is Alan, their 10 year old brother. He has lived there for 8 months of the year. Alan's parents are deceased. Alan earned $5000 from a paper route. Faye had adjusted gross income of $15000 and Fanny had adjusted gross income of $21000. Faye provided 60% of Alan's support and Fanny provided 40% of his support. Each sister wants to claim Alan as an exemption. In this dispute, who would the IRS side with and why?