48. LO.3, 4, 5 Nadia died in 2012 and is survived by her husband, Jerold (age 44); her married son, Travis (age 22); and her daughter-in-law, Macy (age 18). Jerold is the executor of his wife’s estate. He maintains the household where he, Travis, and Macy live and furnishes all of their support. During 2012 and 2013, Travis is a full-time student, while Macy earns $7,000 each year from a part-time job. Travis and Macy do not file jointly during either year. What is Jerold’s filing status for 2012 and 2013 if all parties reside in:

a. Idaho (a community property state)?

b. Kansas (a common law state)?