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Leo and Kate were divorced in 2012 and neither one has remarried. They have one daughter,Ann,age 9, who lives with Kat. Leo and Kat provide all of Anns support. Leo has earned income of 19,500. and his AGI is 22,500. Kat has earned income of 22,000.00and her AGi is 23,000.00. In 2013,Kat signed a form 8332 to give the dependency exemption to Leo for all future years. If Leo and Kat meet the other requirements, who can claim Ann as a dependent,as a qualifying child for head of household filing status,child tax credit and/or the additional child tax credit, child and dependent care credit and EIC?
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