Filing Status. For the following independent situations, determine the filing status for the years in question.

a. Wayne and Celia had been married for 24 years before Wayne died in an accident in 2017. Celia and her son, Wally, age 21 in 2017, continued to live at home in 2017, 2018, 2019, and 2020. Wally worked part-time (earning $5,000 in each of the four years) and attended the university on a part-time basis. Celia provided more than 50% of Wally's support for all four years. What is Celia's filing status for 2017, 2018, 2019, and 2020?

b. Juanita is a single parent who maintained a household for her unmarried son Josh, age 19. Josh worked full-time and earned $16,000. Juanita provided approximately 40% of Josh's support but provided all the expenses of maintaining the household. What is Juanita's filing status?

c. Gomer and Gertrude are married and have one dependent son. In April, Gomer left Gertrude a note informing her that he needed his freedom and he was leaving her. As of December, Gertrude had not seen nor heard a word from Comer since April. Gertrude fully supported her son and completely maintained the household. What is Gertrude's filing status assuming she was still legally married?