Scott (39) and Marlene (40) are married, and both are the parents of Seth (9). They all lived together until Marlene moved out on October 1. Seth stayed in the home with Scott every night for the remainder of the year. Marlene earned $42,000 during the year, and Scott earned $33,000.Scott and Marlene file separate returns. All are U.S. citizens, and all of Seth's support is provided by both of his parents. If each one tries to claim Seth as a dependent, per the tiebreaker rules, who is entitled to do so?