Holly and Harp Oaks Were Divorced in 2010

Holly and Harp Oaks were divorced in 2010. fte divorce decree was silent regarding the exemption for their 12-year-old daughter, June. Holly has legal custody of her daughter and did not sign a statement releasing the exemption. Holly earned $8,000 and Frank earned $80,000. June had a paper route and earned $3,000. June lived with Harp 4 months of the year and with Holly 8 months. Who may claim the exemption for June in 2012?

A) June may, since she had gross income over $3,000 and files her own return.
B) Since June lived with both Holly and Harp during the year, they both may claim her as an exemption.
C) Holly may, since she has legal custody and physical custody for more than half the year.
D) Harp may, since he earned more than Holly and, therefore, is presumed to have provided more than 50% of June's support.