Wife is divorced from husband.  Wife and husband have one child who was born in 2019.  They share custody.  In the even years, she claims the dependency exemption and in the odd years her ex-husband claims the dependency exemption.  I am preparing the 2021 tax return for the wife, the year in which her ex-husband is claiming the dependency exemption for the child.  In 2021, the wife, my client, said her child lived with her 60% of the time and lived with the ex-husband 40% of the time.  She incurred child and dependent care costs in 2021 at a day care facility.

Can she claim the child and dependent care credit on her 2021 tax return even though she is not claiming the child as a dependent on her tax return?