includes such month (determined without regard to any parent with respect to whom such individual is not a qualifying child, determined without regard to subparagraphs (A) and (B) and after application of this subparagraph), and (iii) in the case of a specified relative of such individual, the adjusted gross income of the taxpayer (with respect to whom such individual would be treated as a qualifying child after application of this subparagraph) for the taxable year which includes such month is higher than the highest adjusted gross income of any parent and any specified relative of the individual for the taxable year which includes such month (determined without regard to any parent and any specified relative with respect to whom such individual is not a qualifying child, determined without regard to subparagraphs (A) and (B) and after application of this subparagraph). (E) Treatment of joint returns For purposes of this paragraph, the adjusted gross income of each person who files a joint return for the taxable year is the total adjusted gross income shown on the joint return for the taxable year. (F) Parent Except as otherwise provided by the Secretary, the term parent shall have the same meaning as when used in section 152(c)(4). (6) Treatment of temporary absences Except as provided in regulations or other guidance issued by the Secretary, for purposes of this subsection— (A) In general In the case of any individual’s temporary absence from such individual’s principal place of abode, each day composing the temporary absence shall— (i) be treated as a day at such individual’s principal place of abode, (ii) be treated as satisfying the care requirement described in paragraph (2)(C) for each day described in clause (i), and (iii) not be treated as a day at any other location. (B) Temporary absence For purposes of subparagraph (A), an absence shall be treated as temporary if— (i) the individual would have resided at the place of abode but for the absence, and (ii) under the facts and circumstances, it is