F and B were divorced in 1996, their divorce decree gave custody of their child to B, and under a separate written agreement, B surrendered the dependency exemption to F for the current year.F paid child support of $800 in the current year.B provided the other support of $2,000 for their only child.What is B's filing status and her number of exemptions?
A)Head of household and one
B)Head of household and two
C)Single and one
D)Single and two

Question

Quizplus · Accepted Answer

B qualifies as head of household because she has custody of the child and paid more than half the cost of maintaining the home. She can claim one exemption for herself. The dependency exemption for the child was surrendered to F.

F and B Were Divorced in 1996, Their Divorce Decree