Which of the following circumstances is(are) required for the child of divorced parents be treated as the qualifying child of the noncustodial parent?

1. The parents are divorced.
2. The child receives over one-half of his support for the year from his parents.
3. The child is in the custody of the parents for more than half the year.
4. The custodial parent signs a statement that he will not claim the child as a dependent for the year and the noncustodial parent attaches the statement to his return.
   1. 1 only.

b. 1, 2, and 3.

c. 2, 3, and 4.

d. 1, 2, 3, and 4.