6 Jason is 39 and single. Layla, Jason's girlfriend, 40, single, lived with Jason for all of 2021, and Jason paid all costs of maintaining the home. Layla had no income in 2021, and Jason provided all of her support. Layla is a US citizen, does not file a joint tax return, and is not disabled. Can Jason use the head of household filing status for 2021 based on Layla being Jason's qualifying person? Assume Jason also helps support his mother Maria (U.S. citizen, no joint tax return, not disabled). Maria, single, did not live with Jason at all in 2021. She lived in her own home across the street from Jason. Jason provided 80% of Maria's support in 2021 and paid 80% of the cost of maintaining Maria's home in 2021. Maria has no gross income. Can Jason file using the head of household filing status based on Maria being Jason's qualifying person?