Caleb's parents, Charles (AGI $31,200) and Tammy (AGI $23,950),
are divorced. During the tax year, Caleb lived with his father for seven
months and his mother the entire year. Charles has claimed EIC
based on Caleb, and Tammy wants to claim it. May Tammy claim
Tammy may claim Caleb for EIC because Caleb lived with her for a
longer period during the year than he lived with his father, Charles.