Which of the following statements regarding the "tiebreaker" rules for claiming benefits, including the Earned Income Credit, is TRUE?

f the parents choose to file separately, they can split the benefits however they decide.

The parent who files first during the filing season takes precedence over the other parent.

If the parents are not filing jointly, the parent with whom the child lived for the longer period of time during the year takes precedence.

Between two non$-$parents, the person with whom the child stayed the most nights takes precedence.