Which of the following describes the tie$-$breaker rules for taxpayers claiming including the E; B red income Tax Credit, when a dependent child's parents do not fiie a joint return?

The parent with whom the child spent the fewer number of nights and the parent that had the higher AGI concurrently during the year takes precedence.

The parent with whom the child spent the greater number of nights during the year takes precedence.

C$)$ The parent with whom the child spent the greater number of nights and the parent that had the lower AGI concurrently during the year takes precedence.

If the child spent the same amount of time with each parent, the parent with the lowest adjusted gross income takes precedence.