210- If the taxpayers Earned Income Tax Credit (EITC) for any year after 1996 was denied and it was determined that his or her error was due to fraud, then he or she cannot claim the EITC for the next how many years?

A. 2 years

B. 5 years

C. 7 years

D. 10 years

211- In the event that two or more taxpayers claim the same child in the same calendar year, the child will be the qualifying child for the parents first and then for a taxpayer, other than the parents, with:

A. The highest adjusted gross income (AGI)

B. The highest child support payment

C. The highest alimony payment

D. The highest interest and dividends income