following factors: (i) The supervision provided by the taxpayer regarding the daily activities and needs of the individual. (ii) The maintenance by the taxpayer of a secure environment at which the individual resides. (iii) The provision or arrangement by the taxpayer of, and transportation by the taxpayer to, medical care at regular intervals and as required for the individual. (iv) The involvement by the taxpayer in, and financial and other support by the taxpayer for, educational or similar activities of the individual. (v) Any other factor that the Secretary determines to be appropriate to determine whether the individual receives care from the taxpayer. (B) Determination of whether care is compensated For purposes of determining if care is compensated within the meaning of paragraph (2)(C), compensation from the Federal Government, a State or local government, a Tribal government, or any possession of the United States shall not be taken into account. (5) Application of tie-breaker rules (A) In general Except as provided in subparagraph (D), if any individual would (but for this paragraph) be a qualifying child of 2 or more taxpayers for any month, such individual shall be treated as the qualifying child only of the taxpayer who is— (i) the parent of the individual (or, if such individual would (but for this paragraph) be a qualifying child of 2 or more parents of the individual for such month, the parent of the individual determined under subparagraph (B)), (ii) if the individual is not a qualifying child of any parent of the individual (determined without regard to this paragraph), the specified relative of the individual with the highest adjusted gross income for the taxable year which includes such month, or (iii) if the individual is neither a qualifying child of any parent of the individual nor a qualifying child of any specified relative of the individual (in both cases determined without regard to this paragraph), the taxpayer with the highest adjusted gross income for the taxable year which