ABC says based on the first week of the broadcast prime-time season, it currently holds the coveted spot of being No. 1 with upscale viewers. ABC results for adults 18-49 with incomes of $100,000 or more -- taking out sports programming -- is a 3.2 rating. Fox and CBS tied for second place with a 2.9 number. For many TV advertisers, upscale viewers can be "light" TV viewers, and thus can be more valuable for many TV prime-time advertisers. CBS had the No. 1 show among upscale viewers -- this from the high-flying re-boot of "Two and a Half Men", which sits at a 12.0 number. ABC had the second-best-rated show in this category -- "Modern Family" -- with a 9.8 rating for this demographic. ABC says it had five of the top 15 shows, which included a special "Modern Family" episode hitting a 10.4 rating; and "Pan Am," "Dancing with the Stars" and "Grey's Anatomy" -- each with a 4.4 upscale rating, tied for 13th place. CBS also did well, taking six of the top 11 positions. In addition to "Men", "2 Broke Girls" earned a 7.6 rating; "How I Met Your Mother" took a 6.0 rating; a special "Big Bang Theory" earned a 5.8 rating; and a regular airing of "Theory" grabbed a 5.6, while another episode of "Mother" scored a 5.4. Fox had three of the top 15 spots: "Glee" with a 6.2 rating; "New Girl" at a 6.1 rating; and "X Factor" (Wednesday edition) with 4.8. NBC had two shows -- "The Office" at a 6.6 rating and "Whitney" at 4.4. Overall, for the first week of the season, Fox won its first-ever premiere week among the all 18-49 viewers with a 3.4/9. CBS was right behind with a 3.1/8; farther down was ABC at a 2.8/8; then came NBC, at a 2.6/7.