Question 1 of 75. Which statement accurately applies the tiebreaker rules for two parents of a qualifying child? The parent: Who provided more support for the child has the superior claim, regardless of adjusted gross income. O Who has the higher adjusted gross income has the superior claim, even if they released their claim to the exemption by filing Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Who has the higher adjusted gross income has the superior claim, regardless of which parent the child spent more nights with. With whom the child spent more nights has the superior claim, regardless of adjusted gross income. Mark for follow up Question 2 of 75. Which taxpayer is an eligible educator for the educator expense deduction? O Hialea is a teacher's aide at the Learn Through Play daycare. She worked 918 hours in 2023. Hialea spent $236 on supplies that she used in the classroom. She was not reimbursed for her expenses. O Jennifer is a kindergarten teacher at Viera Elementary School. She worked 1,154 hours in 2023. Jennifer spent $572 on COVID-19 protective items (plexiglass and air purifiers) for her classroom. She was not reimbursed for her expenses. O Mckenzie is a physical education teacher at Brassville High School. She worked 988 hours in 2023 and spent $235 in gas to drive to sports events. She was not reimbursed for her expenses. O Tomasz is a counselor at Virgil Middle School. He worked 868 hours in 2023. Tomasz spent $354 on a CPR course for his professional development. He was not reimbursed for his expenses.