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?