My client divorced before2017 and no dependent child anymore (all independent).

He pays $14 k alimony to his ex wife in previous years.

But current year, instead of pay the $14k, he let his ex wife live in one of his rental (apartment FMV of rent $24k) property.  He lives out of state due to job change..

He want claim ex wife as dependent and file HOH. Is this conflicting with tax law?