Randy and Cara are U.S. citizens who were married and lived together until August when they divorced. They have two children, Jimmy, 7, and Anna, 5. The children lived with both of their parents until August, and then they lived with their mother after the divorce.

Randy's earned income and adjusted gross income are $19,251. Cara's earned income is $14,751, and her adjusted gross income is $15,362.

For the purposes of the EIC, Jimmy and Anna might be qualifying children for _____.

	Their mother, Cara
	Their father, Randy
	Either parent
	Neither parent

Click here to view the table of EIC income requirements.