Sergio and Malena were married for 10 years before Malena unexpectedly passed away in 2021. Sergio has a qualifying child dependent, Tomas (age 6), who lived with him all year. Sergio pays all the cost of maintaining the home for himself and Tomas. Sergio has not remarried. In 2021, Sergio filed his tax return as married filing jointly. Provided Sergio does not remarry by December 31 of the current tax year, what is Sergio's correct and most favorable filing status for 2022? Which of the following taxpayers may file as a Qualifying surviving spouse for 2022? Ling (53) is unmarried and pays 75% of the cost of maintaining a home for her father, Tao (79), who had no taxable income and did not live with Ling. Tao is Ling's qualifying relative dependent, and she will claim him on her tax return in 2022. What is Ling's correct and most favorable filing status for 2022? Which of the following statements regarding the "tiebreaker" rules for claiming benefits, including the Earned Income Credit (EIC), is TRUE? Ladonna and Gabe are divorced and have one child. Ladonna is the custodial parent. For 2022, Ladonna signed Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, and gave the child's exemption to Gabe. Assuming all other requirements are met, which benefits may Ladonna claim for this dependent? Freida is not married. Her son, Diego, lived with her all year. To claim the filing status of head of household, Freida must: Which taxpayer may file as head of household? (If the scenario states the dependent is a qualifying child or qualifying relative, it means they have passed all the dependency requirements.) Terry and Sal divorced in 2019. During 2022, their son Nick lived with his mother, Terry, Terry's mother (Andrea), and Terry's best friend (Vanna) from January 1 to November 1. During that time, Nick visited Sal every other weekend for a total of 40 nights. On November 2, Nick went to live with Sal for the rest of the year. After that time, Nick visited Terry, Andrea, and Vanna every other weekend for a total of 16 nights. Terry's adjusted gross income (AGI) was $33,100, Andrea's AGI was $21,500, Vanna's AGI was $32,600, and Sal's AGI was $29,900. Who has the superior claim to Nick's dependency?.