During 2022, Mrs. Randolph, a widow, lived in Minneapolis, where she maintained her home and legal residence. She also owned and maintained a residence in Tucson, Arizona, in which her sister, who had no income, lived. Mrs. Randolph spent the months of January, February, and March in Arizona and resided in Minneapolis during the remainder of the year. Mrs. Randolph had charge accounts at various Tucson stores by means of which her sister could obtain groceries, clothing, and other items as she needed, and, in addition, sent money to her sister from time to time.

Requirements:

Determine 1) if Mrs. Randolph can qualify as a head of household and 2) if Mrs. Randolph can claim the $500 tax credit associated with qualifying relatives. Draft a paper regarding your conclusions in the form of a client letter to Mrs. Randolph.