Which of the following is CORRECT regarding the tiebreaker rules for a qualifying child?

	If neither claimant is a parent, the one who lived with the child longer has the higher right.
	The parent who has the higher adjusted gross income (AGI) has the higher right, regardless of which parent the child lived with longer.
	The parent who lived with the child longer has the higher right, regardless of adjusted gross income (AGI).
	The parent who provided more support for the child has the higher right, regardless of adjusted gross income (AGI).