Chris and Jamie divorced in November of Year 1. Chris moved out and Jamie remained in their home with their one-year old son, Boyd. Janice, Jamie's mother, lived in the home and acted as Body's nanny for all of Year 1. Chris provided 70 percent of Body's support, Jamie provided 20 percent, and Janice provided 10 percent. For year 1, Chris has AGI of $50,000, Jamie has AGI of $35,000, and Janice has AGI of $52,000. Select the taxpayer who is entitled to claim Boyd as a dependent for Year 1.

A-Janice

B-Jamie

C-Boyd

D-Chris