02-2 19. A taxpayer's spouse died on December 31, 2020. He has no qualifying child. Which status should the taxpayer select when filing his 2021 tax return? a. Qualifying widow(er). b. Married filing jointly. c. Single. d. Married filing separately. 20. Esmeralda is 20 years of age and a full-time student living with her parents. She had wages of $545 ($50 of income tax withholding) for 2021. Can Esmeralda file a tax return to claim her $50 of income tax withholding even though she is a dependent of her parents? a. Yes, Esmeralda can file a tax return. b. No, Esmeralda cannot file a tax return. c. Esmeralda's parents can report her wages on their tax return. d. No, Esmeralda is a dependent of her parents. relo