scott $(39)$ and marlene $(40)$ are married and both are the parents of seth $(9).$ they all lived together until marlene moved out on october $1.$ seth stayed in the home with scott every night for the remainder of the year. marlene earned $$42,000$ during the year, and scott earned $$33,000.$ scott and marlene file seperate returns. all are u$.$s$.$ citizens and all of seth's support is provided by both parents. if each one tries to claim seth as a dependent per the tiebreaker rules who is entitled to do so$?$