Problem: An unmarried man (Tom) and an unmarried woman (Mary) walk into your tax office and wish to file their 2022 tax return(s). They are unsure what their filing status is. These are the facts: They live together in the same home for all of 2022. Mary had four children with her ex-husband, and all four children live with Tom and Mary. Mary's ex-husband claims the two older children on his 2022 income tax return; Mary claims the younger two children on her 2022 return for any tax credits she qualifies for. Tom and Mary have no children of their own. Tom and Mary are both employed. Tom has a higher earned income than Mary. Mary's gross income exceeds the exemption amount. Tom pays the majority of the mortgage, utilities, and food costs.