Robert and Susan file a joint return and they both have SSNs. Their tax liability is $2,000. They have three qualifying dependents. Tom is their 18-year-old son, has an SSN, and meets the qualifying child dependent test. Jill is their 17-year-old adopted child, has an ATIN, and meets the qualifying child dependent test. Robert's mother, Esther, is 65 years old, has a valid SSN, and meets the qualifying relative test. They are all U.S. residents. Are Tom, Jill, and Esther qualifying dependents for the credit for other dependents?