Lisa and her 2-year-old daughter, courtney, lived with lisa’s mother all year. lisa is 25 years old and unmarried. her mother's agi is $18,000. courtney's father did not live with lisa or her daughter and she has not signed form 8832 (or a similar statement) to release the child's exemption to the noncustodial parent. if lisa does not claim courtney as a qualifying child, her mother can treat her as a qualifying child to claim certain tax benefits unless lisa has an adjusted gross income (agi) of what amount?