Deciding which parent is the Custodial parent:
Parent "A" has sole legal custody.
Parent "A" and "B" have Joint Physical, Custody, and Control of the child.
Parent "A" had 182 nights with the child in 2017
Parent "B" had 183 nights with the child in 2017
Parent "A" pays less than $100 dollars of child support a month
Parent "A" pays for health insurance for the child.
Parent "A" has a higher adjusted gross income than parent "B".
Who is the custodial parent according to Federal State Law for the year of 2017 in regards to tax law?
