Jack and Jill divorced in 2022. They have a 16-year-old son, Tom, of whom they split custody. The divorce decree did not say who would claim Tom. Jack is an engineer with a yearly salary of $145,000. Jill is a teacher with a yearly salary of $65,000. Tom works at McDonald’s and made $8,500 for the year. Tom stayed at Jill’s house 195 days and Jack’s house 175 days in 2023. Who can claim Tom on their 2023 taxes