Carla and Scott were married some years ago and have six-year-old twin daughters, Jackie and Kara. In 2015, they divorced. Their divorce decree includes a court order indicating that Carla is to have physical custody of the children and Scott may have the children for up to 4 weeks per year. The decree also indicates that Scott may “ ‘claim the girls’ dependent exemptions on his tax returns until the girls are 18.” Carla comes to your office at the start of the 2020 tax season as a new client. She indicates that she has read in the financial press that the TCJA repealed exemptions. During 2019, the children lived with Carla the entire year except when they stayed with Scott for the month of July. Carla requests that you prepare and file her 2019 income tax return claiming the child tax credit for each of the girls. Can you prepare and file Carla’s return in the manner that she has requested?