Jack and Mary Wilson were divorced in 2015. The divorce decree was silent regarding the dependency/exemption for their 9-year-old son, Timmy. Jack has custody of Timmy and neither Jack nor Mary has signed a statement releasing dependency classification for Timmy. During 2022, Jack earned $19,000 and Mary earned $176,000. Timmy earned $1,200 during the year. Who will claim the exemption/dependency status for Timmy and why? Timmy Jack Mary None of the above Jack and Mary may each claim Timmy as a dependent