Shannon (29) and Dakota (30) are sisters. They have been raising their niece, Sandra (13), since her parents died three years ago. All three of them lived together the entire year. Sandra did not provide more than half of her own support. Shannon's AGI is $32,000 and Dakota's is $29,000 If both Shannon and Dakota file tax returns using Sandra as a qualifying child, who will be allowed to claim Sandra as a qualifying child under the Tie-Breaker Rules? Whoever files their return first Shannon and Dakota Shannon Dakota