answer a questions

How do two taxpayers determine who has priority to claim a person as a dependent if the person is qualifying child of two taxpayers, when neither taxpayer is a parent of the child (assume the child does not qualify as a qualifying child of either parent).Why are some deductions called “above the line” deductions and others called “below the line” deductions? What is the “line?”Initial/Original PostPlease post what you view as the appropriate responses to the above prompts. Your initial post should be 250-300 words. Please provide response with a clear, well-formulated thesis; sentence structure, grammar, punctuation, and spelling count. Support ALL posts with appropriate rationale and citations from readings; document sources using APA format*Note: cite from this book please:  Spilker,B &Ayers,B &Barrick, J& Robinson, J& Weaver, C &Worsham, R &Outslay,McGraw-Hill  Book Company. (2021). “McGraw-Hill’s taxation of individuals and business entities” 12th edition