Bart and Tessa are divorced. They have a 10-year-old son, Miles, and an eight-year-old daughter, Shannon. The

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Bart and Tessa are divorced. They have a 10-year-old son, Miles, and an eight-year-old daughter, Shannon. The two children live with Tessa in a home that she maintains. Bart pays 60% of the support of the children through court-mandated child support payments. Tessa pays 20% of the support of the children, and received the other 20% of the support of the children from her parents. Tessa signs a Form 8332 waiver and provides it to Bart.

What is the filing status for Bart and Tessa, respectively.