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The Theory of Mind Utility (ToM-U) formalizes this epistemic state inference problem at the computational level of analysis, specifying what mentalizing computes and why without commitment to algorithmic or neural implementation. ToM-U achieves this by constructing Local Epistemic World Models (LEWMs) -- directed typed graphs that represent agents, state nodes, and the epistemic relationships among them -- and evaluating discrete candidate LEWMs against observed behavior until one achieves sufficient confidence. 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