Qualifying child. Tessa is Grant and Melissa's five-year-old daughter. Tessa has no income or savings of her own. Grant and Melissa divorced on December 20, 2019. The three of them all lived together until that date. After the divorce, Tessa stayed with Grant from December 20 to December 25 and with Melissa from December 26 to December 31. Beginning in 2020, Melissa will have primary custody but Tessa will live with Grant on weekends. Grant's 2019 salary was $65.000 and Melissa's was $64,000. (They do not live in a community property state.) Neither of them had any other income or any "for AGI" deductions. In 2019, Grant had $18,000 of itemized deductions and Melissa had $14,000. Grant and Melissa both wanted to claim Tessa as a dependent for 2019. Who was entitled to claim her as a dependent under the tie-breaker rules? Neither Grant OOOO Both Melissa