In Determining Filing Status Purposes, Which of the Following Is

In determining filing status purposes, which of the following is not a requirement for a married taxpayer to be treated as unmarried at the end of the year?

A) The taxpayer files a tax return separate from the other spouse.
B) The spouse does not live in the taxpayer's home at all during the year.
C) The taxpayer claims a dependency exemption for a child.
D) The taxpayer pays more than half the costs of maintaining his or her home for the entire year and the home is the principal residence for a dependent qualifying child for more than half the year.