After comparing the images on the artist’s page, I confirmed that this character is originally male — this one is a gender-swapped version, so I added the corresponding tag.
Also, even though the image shows some nudity, there’s no explicit sexual act or clear sexual implication. I originally set the rating to “sensitive,” but now it’s “questionable.” I’m still not totally sure about how ratings work, sorry about that — I’m learning how to tag things better.