Chloe (41) and Charlie (49) Trujillo are married but have lived apart since April 23, 2020. They have no divorce decree or separate maintenance agreement. Chloe will not file a joint return with Charlie. Emmanuel (15), their son, has lived with Chloe since she moved out of the home. They are all U.S. citizens and have social security numbers that are valid for employment. Chloe has paid all her household expenses since the move. She did sign Form 8332, Release/Revocation of Claim to Exemption for Child by Custodial Parent so Charlie could claim Emmanuel in 2020 but will not do so in 2021. In 2021, Emmanuel continued to live with Chloe all year and did not spend any nights with his father. Charlie received the Advance Child Tax Credit in the amount of $1,500 in 2021 and did not give any money to Chloe. Together, Chloe and Charlie provided more than 50% of Emmanuel's support. Charlie's earned income was $27,000; Chloe's earned income was $26,422 in 2021 and $29,850 in 2019; Emmanuel's gross income was $0. Chloe had no foreign income or investment income.

What is Chloe's correct and most favorable 2021 filing status?

What is Emmanuel's dependency status for Chloe?

Is Chloe eligible to claim the Child Tax Credit and/or the Other Dependent Credit for any potential dependent? Choose the best response.

If eligible, how much of the Child Tax Credit will Chloe potentially be entitled to receive?

Is Chloe eligible to claim and receive the Earned Income Credit?

Is Chloe eligible to utilize the 2019 lookback provision for the Earned Income Credit?