William and Charlotte Collins Divorced in November of Year 1

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.When a child is a qualifying child of multiple parties,parents have priority over grandparents.Because Charlotte lived with Autumn longer,she has preference over William.AGI is not used as a tiebreaker in this case because the issue was resolved after application of the first two rules.