all of the following are tie breaker rules for claiming benefits, including Eric, except: a. if the parents are not filing jointly, the parent with whom the child spent the greater number of nights during the year takes precedence. b. the parent who qualifies and wishes to claim the benefits always takes precedence over a non parent. c. between two non parents, the person with the higher agi takes precedence. d. the parent who files first during the diling season takes precedence over the other parent