What is Tomas's eligibility to claim Lucinda as a dependent based on her residency?

Tomas's ability to claim Lucinda as a dependent is determined by several criteria, one of which is her residency status. To qualify as a dependent, particularly as a qualifying child, Lucinda must have lived with Tomas for more than half of the year, among other conditions.

If Lucinda resides in the same household as Tomas for the required period, she may meet the residency requirement for claiming her as a dependent. This is critical because the IRS stipulates that for someone to be a qualifying child, they must have the appropriate residency ties, which is contingent upon living with the taxpayer for the specified amount of time during the tax year.

In the context of this question, the answer indicating that Tomas can claim Lucinda as a dependent suggests that she meets the necessary living arrangements necessary for dependency status, indicating that she does reside with him for the requisite time period in the tax year in question.

The other scenarios mentioned in the choices rely on interpretations regarding residency, marital status, and whether she files her own tax return, which impact the overall dependency claim but do not address the fundamental residency requirement directly as this correct answer does.