Beth Ann meets all the qualifying child tests for both her mother and grandmother and both would like to claim her on their tax returns. Her mother's AGI is $17,000. Her grandmother's AGI is $27,000. Applying the tie breaker rules, should you prepare a return for her grandmother claiming Beth Ann as qualifying child and claim the EIC?

A. Yes, the grandmother can claim Beth Ann as a qualifying child and claim EIC because her AGI is higher.

B. No, the grandmother cannot claim Beth Ann as a qualifying child and thus also claim the EIC because the mother holds a higher right than the grandmother.

C. Yes, the grandmother can claim Beth Ann as a qualifying child and claim the EIC, but only if she files before the mother.

D .No, the grandmother cannot claim Beth Ann as a qualifying child and thus cannot claim the EIC because she is not her parent.