Elizabeth $(29)$ and Bella $(30)$ are an unmarried couple who together have two children. Both of them are named on their children's birth certificates. They live together in the same household in a state that does not recognize common$-$law marriage. As they are not married, they will each file their own tax return. Each would like to claim the children. Both children are under the age of $10$ and neither provided more than half of their own support. Elizabeth's AGI is $$72,675$ and Bella's AGI is $$72,765.$ What is the best and most legal way for each of them to file?

Elizabeth and Bella may file a joint return and claim both children as qualifying child dependents.

Elizabeth may file as head of household and claim both children as qualifying child dependents. Bella will need to file single with zero dependents.

Bella may file as head of household and claim both children as qualifying child dependents. Elizabeth will need to file single claiming zero dependents.

Since they cannot agree on who will claim the children, they must both file single and claim zero dependents.