(B) which is not a multiple of $5,000 shall be rounded to the nearest multiple of $5,000. (c) Specified child For purposes of this section— (1) In general The term specified child means, with respect to any taxpayer for any calendar month, an individual— (A) who has the same principal place of abode as the taxpayer for more than one-half of such month, (B) who is younger than the taxpayer and will not, as of the close of such month, have attained age 18, (C) who receives care from the taxpayer during such month that is not compensated, (D) who is not the spouse of the taxpayer at any time during such month, and (E) who either— (i) is a citizen, national, or resident of the United States, or (ii) if the taxpayer is a citizen or national of the United States, such individual is described in section 152(f)(1)(B) with respect to such taxpayer. (2) Certain individuals ineligible In the case of an individual who is a specified child with respect to another taxpayer for any calendar month, such individual shall be treated for such calendar month as having no specified children. (3) Care from the taxpayer (A) In general Except as otherwise provided by the Secretary, whether any individual receives care from the taxpayer (within the meaning of paragraph (1)(C)) shall be determined on the basis of facts and circumstances with respect to the 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