69.Which of the following statements is incorrect?

Choose one answer. 

a. For tax purposes, the marital status on the last day of the year always determines the marital status for the entire year b. The taxpayer may be able to choose "Qualifying Widow(er) with Dependent Child" as the filing status if the spouse died within the past two years, he or she has a dependent child, and certain other conditions are met. c. If more than one filing status applies, the taxpayer may choose the one that gives the lowest amount of tax due. d. The "Single" filing status generally applies to anyone who is unmarried, divorced, or legally separated according to state law.