Who has preference as to the exemption


Response to the following problem:

During 2012, Jenny, age 14, lives in a household with her father, uncle and Grandmother . The household is maintained by the uncle. The parties, all of whom File separate returns, have AGI as follows: Father ($30,000), uncle ($50,000), and Grandmother ($40,000).

A) Who is eligible to claim Jenny as a dependent?

B) Who has preference as to the exemption?

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Taxation: Who has preference as to the exemption
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