Edward, 35, is a widower who has not remarried. He provides the entire cost of maintaining the household and all support for his 13-year-old son, Sam. Edward's sister Irene, 32, also lives in the household and is permanently and totally disabled. She received disability income used to provide more than half of her own support.

Edward's earned income for the tax year was $40,800.

Who can Edward claim for EIC?