$1.$Riley is not married. Her son, Sam, lived with her all year. To claim the filing status of head of household, Riley must:

a$.$Live in the U$.$S$.$ more than half the year.

b$.$ Maintain a quality living for the dependent and the household.

c$.$ Pay over half the cost of maintaining the household for herself and Sam.

d$.$ Pay a substantial portion of the cost of maintaining the household for herself and Sam.

Question $2$

Which of the following taxpayers will incur a failure to file penalty?

a$.$ Benito shows negligence or disregard of the rules or regulations, causing an underpayment of taxes on his return.

b$.$ Charlotte understates her tax by $$1,535,$ which is greater than $10\%$ of the correct tax.

c$.$Freida fails to pay the tax she owes by the due date of the return.

d$.$Gaurav fails to file his return by the due date or extended due date, has a $$430$ balance due, and presents no reasonable cause for

filing late.