Lonnie and Louise Logan are divorced. The divorce decree was silent regarding who would claim their sixteen year old daughter as a dependent. Lonnie has custody of the child and neither parent has signed a statement releasing the right to claim the child as a dependent. During the year in question, Lonnie earned $$27,000$ and Louise earned $$83,000.$ The child earned $$2,750$ during the year. Who will claim the exemption$/$dependency status for the child?

A Neither parent, because the child will claim herself on her own Form $1040$

B Lonnie and Louise may each claim the child on their separate returns

C Louise only since she has the higher AGI

D Lonnie only

E None of the above answers

Which of the listed conditions, if present, might prevent John James from being classified as a "qualifying child" dependent?

A John is age $17$

B John provided $26\%$ of his$/$her own support

C John was placed in the home during the prior year for adoption by the taxpayer who would claim the individual as a dependent

D John will file a joint Form $1040$ with his$/$her spouse

E None of the listed conditions, if present, might prevent the individual from being claimed as a dependent