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 reasonable to assume that the individual will return to reside at the place of abode. (7) Special rule for divorced parents, etc Rules similar to the rules section 152(e) shall apply for purposes of this subsection. (8) Eligibility determined on basis of presumptive eligibility (A) In general If a period of presumptive eligibility is established under section 7527A(i) for any individual with respect to any taxpayer— (i) such individual shall be treated as the qualifying child of such taxpayer for any month in such period of presumptive eligibility, and (ii) such individual shall not be treated as the qualifying child of any other taxpayer with respect to whom a period of presumptive eligibility has not been established for any such month. (B) Ability of credit claimants to establish presumptive eligibility Nothing in section 7527A(i) shall be interpreted to preclude a taxpayer from establishing a period of presumptive eligibility (including any such period described in section 7527A(i)(2)(D)) with respect to any qualifying child for purposes of this section solely because such taxpayer affirmatively elects not to receive monthly payments under section 7527A. . (2) Conforming amendments (A) Subsection (a) of section 24 of such Code, as amended by this section, is further amended by striking for which the taxpayer is allowed a deduction under section 151 . (B) The second sentence of paragraph (26) of section 501(c) of such Code is amended— (i) by striking any qualifying child (as defined in section 24(c)) and inserting any child , and (ii) by inserting before the period the following: , but only in the case of a child who is a qualifying child (as defined in section 152(c)) of the individual who has not attained age 17 and who would be a dependent if subparagraph