If your clients son has taxable income under $5050 in 2024, and she provides more than 1/2 of his support the son does not have to live with her in order to claim him. If he is receiving unearned income I would fill out the IRS support worksheet to determine if she is providing more than 1/2 of his support. You can find it here.

chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf