WA state, noncustodial parent in arrears for unpaid expenses/child support, decree allows tax exemption, can other parent claim?

I answered a similar version of this question posted under another section of this website (family law, I believe) but you have provided additional...

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WA state, can I make a temporary tax exemption adjustment on final child support order?

Your fact pattern is a bit confusing. Who is the primary residential custodian? Her? If so, I can't understand how SHE would be in arrears to the...