104 If a child is a qualifying child of two or more qualifying individuals for EIC purposes: Select one:

a. Each qualifying individual may claim the EIC, as long as the total EIC does not exceed the EIC calculated for the individual with the highest AGI.

b. The EIC will be allowed for the qualifying individual who files his/her tax return first

. c. Only one person is allowed to treat the child as a qualifying child.

d. The qualifying individuals may decide among themselves which one may treat the child as a qualifying child.

e. c) and d), above.

f. None of these.