Taya and her daughter, Amani (5), lived all year with Tayas mother, Liz, who paid the entire cost of keeping up the home. Tayas adjusted gross income (AGI) was $10,000, and Liz's AGI was $25,000. Amani meets the requirements of a qualifying child for both Taya and Liz. Liz would like to claim her granddaughter, Amani. As Liz's tax preparer, what information would you share with Liz?

A- As long as Liz files before Taya, she may claim Amani since Amani meets the requirements of a qualifying child for Liz.

B- If Taya and Liz each filed their tax returns claiming Amani as their qualifying child, Taya would receive the dependency benefits, since the first tiebreaker rule states the parent has a higher claim than a non-parent.

C- Liz may claim Amani since her adjusted gross income is the highest.

D- Liz and Taya may agree to each claim Amani, since she meets the requirements of a qualifying child for both Taya and Liz.