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Priscilla (35) is divorced from Bernardo (40). They are the parents of Sal (12). Sal lives with his mother, who pays over half the cost

Priscilla (35) is divorced from Bernardo (40). They are the parents of Sal (12). Sal lives with his mother, who pays over half the cost of maintaining the home. The divorce decree gives Bernardo the unconditional right to claim the dependency for Sal. Sal meets all of the tests for dependency for Priscilla for qualifying child. What is Priscilla's most advantageous filing status for 2021?

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