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 their own Federal income tax 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 on a Federal income tax return?
b. Which of Jenny's relatives takes precedence in claiming the exemption? Explain.