Yes both qualify as "qualifying relatives". However, the gross income of each must be less than the exemption amount for the year, i.e., $3,800 for 2012 AND over half of their support for the calendar year must have been provided by you. You can file amended returns for the past 3 years if you qualify under the above rules for each year.
Answered on Feb 20th, 2013 at 7:16 PM