Leo and Kat were divorced in 2010 and neither one has remarried. They have one daughter, Ann, age 9, who lives with Kat. Leo and Kat provide all of Anns support. Leo has earned income of $19,500 and his AGI is $22,500. Kat has earned income of $22,000 and her AGI is $23,000. In 2011 Kat signed Form 8332 to give the dependency exemption to Leo for all future years. If Leo and Kat meet the other requirements, who can claim Ann as a dependent, as a qualifying child for head of household filing status, child tax credit and/or the additional child tax credit, child and dependent care credit and EIC?

Leo can claim Ann as a dependent and as a qualifying child for head of household, child tax credit and/or the additional child tax credit, child and dependent care credit and EIC.

Neither Leo or Kat can claim Ann as a dependent or any of the other tax benefits.

Leo and Kat need to choose who can claim Ann as a dependent and who can claim the other tax benefits.

Leo can claim Ann as a dependent and the child tax credit and/or the additional child tax credit. Kat can use Ann as qualifying person for head of household filing status, the child and dependent care credit and EIC.