Client Information: Julia Swanson and her now ex-husband, Kevin, were legally divorced on March 1, 2018. As of the end of the year, Julia was unmarried. Julia and Kevin have only one child, an 11-year-old girl named Margaret. As part of the divorce decree, Julia was given custody of Margaret, and Kevin was required to pay child support for Margaret's care and alimony to Julia until she remarries or dies. Because Kevin will be making child support payments, the divorce decree provided that Kevin will be permitted to claim the tax dependency exemption for Margaret until Margaret no longer qualifies as a tax dependent of either parent, and the decree obligates Julia to sign and file any required forms to cause this result to occur (which she did). Julia rents a home for herself and Margaret. Margaret lives with Julia most of.