Kathy and Rob have been legally divorced for $2$ years. Their son, Tommy, lived with Kathy for all of the current year. Kathy

and Rob provide $100\%$ of Tommy's support. Kathy, as the custodial parent, was allowed to claim Tommy as a dependent

on her current$-$year federal income tax return. Rob paid for $$1,000$ of Tommy's medical expenses. Rob cannot include the

$$1,000$ as a medical expense on his current$-$year federal income tax return because he was not allowed the dependency

exemption for Tommy.

A$.$ True.

B$.$ False.