$1.$ An unmarried taxpayer who maintains a household for a dependent child and whose spouse died $4$ years ago should file asa. singleb$.$ married filing separatelyC. surviving spoused. head of household

$2.$Roberto is a single taxpayer who has AGI of $$145,000$ in $2023$; his taxable income is $$122,000.$ What is his federal tax liability for $2023?$a$.$ $$29,280$b$.$ $$22,680$c$.$ $$21,437$d$.$ $$16,290$