Last year Susana's mother, Maria, suffered from a heart attack and is no longer capable of caring for herself. Maria made arrangements with her attorney to have all her property sold and placed in an account to help Susana care for her. Maria then moved into Susana's home. Susana and her husband, Ramon, will now financially support and care for Maria. For Susana and Ramon's income tax purposes, Maria is considered to be a(n) ____.