Mary and Ralph got divorced in 2013. They have one child together, Amy, who lives with Mary. All are U.S. citizens and have SSNs. Mary and Ralph provide more than half of Amy's support. Mary's AGI is $31,000, and Ralph's AGI is $39,000. Amy is 12 years old. The divorce decree does not state who can claim the child. Mary signed Form 8332 to give the dependency exemption to Ralph.

Use Table 1, in the Volunteer Resource Guide, Tab G, Nonrefundable Credits to identify the most accurate statement below.

	Ralph can claim Amy as a dependent along with the tax benefits.
	Ralph and Mary need to choose who can claim Amy as a dependent and any other tax benefits.
	Ralph can claim Amy as a dependent and the child tax credit. Mary can use Amy to file as Head of Household and claim the earned income credit and the child and dependent care credit as long as she meets the requirements for those specific benefits.
	Neither Ralph nor Mary can claim Amy as a dependent or any of the other benefits.