How would you write a client letter for the following scenario:

Mr. Hill (the taxpayer) and Ms. Hill were married and had one child, Jimmy who was born in 2010. However, they divorced in 2013, and pursuant to those divorce proceedings, Ms. Hill was made the custodial parent with Mr. Hill retaining certain "parenting time." The divorce court also ordered Mr. Hill to pay child support and health insurance for Jimmy and gave him the "right to claim the child on all income tax filings."

In addition, Mr. Hill attended Baltimore County Community College (BCCC) at least half time and had expenses related to tuition and other education expenses. All of Mr. Hill's tuition and education expenses were paid pursuant to Federal Pell Grants and Federal direct student loans.

Mr. Hill would like you to file his 2019 tax return. Mr. Hill only income is W-2 wages that are $25,000. Mr. Hill believes that his filing status should be Head of Household, able to claim Jimmy as a dependent and get child tax credit, additional child tax credit, and earned income tax credit. Also, Mr. Hill feels that he is entitled to claim education credit because he attends college more than half time. His 1098-t reflects $1,802 billed for qualified tuition and related expenses and $1,444 of scholarship or grants.

Mr. Hill requests you research the law regarding his filing status, dependency status of Jimmy, and his ability to claim tax credits.