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James has been a widower since December 2 0 2 2 . Her daughter Mary is ten years old. Mary moved in with James in

James has been a widower since December 2022. Her daughter Mary is ten years old. Mary moved in with
James in April 2024. Mary lived in England with her aunt Anne before that. Mary obtained her permanent
resident card and social security number in April 2024 when she moved to the United States. James pays for all
her expenses. James' taxable income is $70,000. Can Mary be claimed as a dependent for the 2023 tax year? If
so, who can claim her? Why?
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