Which of the following taxpayers may file as a head of household in 2019?
Jason, who is single, provides all the support for his mother, Olivia, who lives by herself in an apartment in Florida. Jason pays the rent and other expenses for the apartment and properly claims his mother as a dependent.
Wanda, who is single, provides over one-half the support for her 17-year old brother, Johnny. Johnny earned $3,300 in 2019 working at a grocery store and is saving his money to attend college in 2020. Johnny lives in Wanda's home.
Fred's wife left him late in December of 2018. No legal action was taken and Fred has not heard from his wife in 2019. Fred supported his 7-year-old son, who lived with him throughout 2019.
d.Jason and Fred only
e.Jason, Wanda and Fred