[step:Recall the model-theoretic characterisations to be used]A set $\mathcal S \subseteq 2^{\mathbb N}$ is a Turing ideal if it satisfies the following two closure properties:
\begin{align*}
X \in \mathcal S \text{ and } Y \leq_T X &\implies Y \in \mathcal S,\\
X,Y \in \mathcal S &\implies X \oplus Y \in \mathcal S.
\end{align*}
Here $X \oplus Y \subseteq \mathbb N$ denotes the Turing join of $X$ and $Y$. The associated second-order structure $(\mathbb N,\mathcal S)$ is an $\omega$-model because its first-order part is the standard natural numbers and its second-order part is $\mathcal S$.
We shall use the following standard reverse-mathematical facts.
First, by the omega-model characterisation of [Weak Konig's Lemma](/page/Weak%20Konig%20Lemma), an $\omega$-model $(\mathbb N,\mathcal S)$ satisfies $\mathsf{WKL}_0$ exactly when $\mathcal S$ is a Turing ideal with the path property: for every $A \in \mathcal S$ and every infinite binary tree $T \subseteq 2^{<\mathbb N}$ with $T \leq_T A$, there is an infinite path $P \in \mathcal S$ through $T$.
Second, by the omega-model characterisation of [arithmetical comprehension](/page/Arithmetical%20Comprehension), an $\omega$-model $(\mathbb N,\mathcal S)$ satisfies $\mathsf{ACA}_0$ exactly when $\mathcal S$ is closed under Turing jump: for every $A \in \mathcal S$, the jump $A'$ belongs to $\mathcal S$.
Third, we use the [relativised Low Basis Theorem](/page/Low%20Basis%20Theorem): if $A \subseteq \mathbb N$ and $T \subseteq 2^{<\mathbb N}$ is an infinite binary tree computable from $A$, then $T$ has an infinite path $P \in 2^{\mathbb N}$ such that $A \oplus P$ is low relative to $A$, meaning
\begin{align*}
(A \oplus P)' \equiv_T A'.
\end{align*}
In particular, if $A$ is low, then
\begin{align*}
(A \oplus P)' \equiv_T A' \equiv_T \varnothing',
\end{align*}
so $A \oplus P$ is low.
Fourth, we use the countable low Scott-set [extension theorem](/theorems/59), which is the uniform countable form of the relativised Low Basis Theorem: if $\mathcal I \subseteq 2^{\mathbb N}$ is a countable Turing ideal and every member of $\mathcal I$ is low, then there is a countable Turing ideal $\mathcal J \subseteq 2^{\mathbb N}$ such that $\mathcal I \subseteq \mathcal J$, every member of $\mathcal J$ is low, and for every $A \in \mathcal I$ and every infinite binary tree $T \subseteq 2^{<\mathbb N}$ with $T \leq_T A$, the ideal $\mathcal J$ contains an infinite path through $T$. This theorem packages the standard countable construction of a low Scott set extending a given countable low ideal.[/step]