This is Han,

This single mother's son is 21 in 2019. Full time college student, who lives at home, makes about $8k working part-time, that makes him her dependent, she files HOH,  I get that...  The problem is, both him and his mother inherited $70k each from the boy's grand mother's death in 2019, so I filed him separately because of the high income. I also prepared her as single too, not e-filed yet, but now I'm thinking she really should be HOH. The boy's inheritance not withstanding, which he stashed away in the bank,  she still provides more than half the household's upkeep.

Am I correct on that or not?