Summarize the rules that explain which parent receives the dependency exemption for children in cases of divorce.

A. The parent with custody for the greater part of the year receives the exemption. No exceptions.

B. In general, the parent with custody for the greater part of the year receives the exemption. The noncustodial parent is entitled to the dependency exemption only if required documentation provides that the noncustodial parent is to receive the exemption.

C.The two parties split the dependency exemption equally.

D.The mother is first entitled to the dependency exemption. If she foregoes the exemption, with written approval the father may then claim the exemption.