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William and Charlotte Collins Divorced in November of Year 1

Question 71

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William and Charlotte Collins divorced in November of year 1.William moved out and Charlotte remained in their house with their 10-month-old daughter Autumn.Diana,Charlotte's mother,lived in the home and acted as Autumn's nanny for all of year 1.William provided 70% of Autumn's support,Diana provided 20%,and Charlotte provided 10%.When the time came to file their tax returns for year 1,William,Charlotte,and Diana each wanted to claim Autumn as a dependent.Their respective AGIs for year 1 were $50,000,$35,000,and $52,000.Who has priority to claim Autumn as a dependent?


A) William.
B) Charlotte.
C) Diana.
D) They must negotiate amongst themselves.

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