Jennifer has divorced her husband, Nick, for the third time. In the custody arrangement, it states that Nick is to have primary custody throughout the year, but that Jennifer may claim the exemption of the children on alternating years, assuming that she keeps up with child support, while Nick can claim the Earned Income Credit. They have a signed Form 8832 showing that this alternation is going to apply to the TY2023 year. Which of the benefits can Jennifer claim on her tax return for the dependents? (Nick is insistent on keeping his right to the Earned Income Credit and has the kids for most of the year, earns more income, and provides most of their support.)