i dis agreE with @Opus 17 opinion.
mine is that if a child is the QC of more than one individual irc 152)(c)(4)
I.R.C. § 152(c)(4)(B) More Than 1 Parent Claiming Qualifying Child — If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of—
I.R.C. § 152(c)(4)(B)(i) — the parent with whom the child resided for the longest period of time during the taxable year, or
I.R.C. § 152(c)(4)(B)(ii) — if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income.
