Danielle and her 3-year-old daughter Kyra lived with her mother
all year. Danielle is 25 years old, unmarried, and her adjusted
gross income (AGI) is $18,000. Danielle’s mother's AGI is $15,000.
Kyra's father did not live with Danielle or her daughter. Also,
Danielle has not signed Form 8832 (or a similar statement) to
release claiming the child as a dependent to the noncustodial
parent. Because Danielle’s mother's AGI is not higher than hers she
cannot claim Kyra as a qualifying...