Which statement accurately applies the tiebreaker rules for parents of a qualifying child? The parent: Who provided more support for the child has the superior claim, regardless of adjusted gross income. Who has the higher adjusted gross income has the superior claim, even if they released their claim to the exemption by filing Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Who has the higher adjusted gross income has the superior claim, regardless of which parent the child lived with longer. With whom the child lived longer has the superior claim, regardless of adjusted gross income