Which statement correctly describes the relationship between AGI and tie-breaker decisions for the child-related benefits?

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When more than one person qualifies to claim a child as a dependent, the tax rules apply a tie-breaker to decide who gets the claim. First, the child’s time living with each parent is the main factor: the parent with whom the child lived the most nights during the year generally claims the child. If that time is equal, the tie-breaker goes to the parent with the higher adjusted gross income. This is why the statement describing the relationship between AGI and tie-breaker decisions is correct: AGI is used only when the time lived with each parent is equal, and in that case the higher AGI wins. This reflects how the system prevents multiple claimants for the same child while tying the final decision to relative income only in the equal-living scenario.