7. Taxpayer is married to a nonresident alien who files federal income tax returns using a June 30 fiscal year. Taxpayer provides 60% of the cost of maintaining a household in a qualifying child of Taxpayer resided for all twelve months of the calendar year. Assuming that Taxpayer seeks to incur the lowest possible income tax liability, what return filing classification will Taxpayer use? A Single B Married joint C Married separate D Head of household E None of the above