If both parents claim the same child for child-related tax benefits, the IRS applies a tie-breaker rule. If a child lived with each parent the same amount of time during the year, the IRS allows _______________to claim the child. Question 66Select one: a. The parent with the higher adjusted gross income (AGI) b. The parent with the lower adjusted gross income (AGI) c. The parent with the more stable work history d. The parent with the fewest number of exemption credits on his or her tax return