5. Your client qualifies for Head of Household filing status rather than Single status. Head of Household tax rates are lower than the Single tax rates. However, you read that Head of Household rates have a higher IRS audit rate and, after sharing this observation with your client, he has chosen to file as Single. a. If your client qualifies as Head of Household, may you report his filing status as Single? b. Do you have any reasonable speculation about why your client preferred to file as Single?