Although Richard and Katarina Are a Happily Married Couple,they Joke

Although Richard and Katarina are a happily married couple,they joke that they could not possibly remarry for at least two years following the year of the death of the other spouse because

A) the surviving spouse would lose the tax advantage of married filing jointly status,assuming at least one child was still a dependent and the surviving spouse was paying more than half the cost of keeping up the home.
B) the surviving spouse would lose the exemption amount for the deceased spouse.
C) the surviving spouse would have to file as head of household.
D) neither spouse has sufficient life insurance to provide for the family.