According to the tie-breaker rule, who has the priority to claim Mariah as a dependent?

The tie-breaker rule is designed to determine who can claim a dependent when more than one party is eligible to do so. In this case, the correct choice indicates that Phil has the priority to claim Mariah as a dependent due to their relationship.

When applying the tie-breaker rule, the first consideration is the relationship that the potential claimants have with the dependent. Phil, being Mariah's parent or guardian, automatically has a stronger claim to her as a dependent compared to his parents, regardless of their higher Adjusted Gross Income (AGI). The rule prioritizes the immediate relationship over income levels when determining dependency claims.

The other options do not accurately reflect the application of the tie-breaker rule. Phil's parents having a higher AGI does not grant them the right to claim Mariah if Phil is eligible. Additionally, if Mariah's income allows her to be claimed by herself, this would typically indicate that she is not a dependent at all, which does not apply in this context. Finally, the option suggesting that both Phil and his parents can claim her simultaneously contradicts the very nature of the tie-breaker rule, which is designed to establish exclusive claim rather than shared claims. Thus, Phil's priority due to his relationship