To say the truth...no lungfish is closely related to us. Our fish ancestors developed from the so called Rhipidisia. Those were also lobe finned fish but not related to our lungfishs of today. The Rhipidisia are closely related to the Sarcopterygii (lungfish) but they don´t share a common ancestor. The recent lungfishs are merely a "dead end" of the Sarcopterygii without any relation to Tertapods (us)