This is what I would do: 

1. Print out the Allocation Situation 4 from the Instructions, and highlight the sections where it says (a) if they agree, it can be allocated in any way and (b) all three percentages must be the same.
2. Print the copy of the father's 8962 showing the stupid CPA firm did not do all three percentages the same.
3. Calculate the credit on BOTH returns, showing the results if it is allocated 0/0/0 and 100/100/100.
4. Calculate the credit on BOTH returns, showing the results if it allocated 75/75/75 and 25/25/25.
5. IF they are willing, have BOTH the father and daughter sign a statement that they agree to 0/0/0 and 100/100/100.  If they don't sign that, your only option is to claim 25/25/25 on the daughters return.
6. Give your business card to the father, as he may be leaving his CPA when he realizes his CPA doesn't know what he is talking about and/or he receives an IRS notice because he tried to claim 0/0/75.