Jane Is Unmarried and Has No Children, but Provides More

Jane is unmarried and has no children, but provides more than half of her mother's financial support. Jane's mother lives in an apartment across town and has a part-time job earning $5,000 a year. Which is the most advantageous filing status available to Jane?

A) Single.
B) Head of household.
C) Qualifying individual.
D) Surviving singlE.Jane's mother is not Jane's dependent because she fails the qualifying relative gross income test.Consequently, Jane may not file as a head of household.