Refer to the tiebreaker rules for qualifying child dependents in IRS Publication 501. Consider a situation in which unmarried parents lived together with their child for the entire year, and the child meets the relationship, age, residency, support, and joint return tests for both parents. Which taxpayer can claim the child as a dependent?

A) The parent with the higher deductions

B) Neither parent

C) The parent with the higher AGI

D) Both parents since they can file jointly

E) The custodial parent