A taxpayer has a live$-$in girlfriend who does not earn any income and is entirely supported inside the home of the taxpayer, where her or she pays for all of the bills during the year. The two taxpayers are not married and do not have children. Is this live$-$in girlfriend considered a dependent and a qualifying person for the Head of Household filing status?

Select one:

a$.$ Yes, they qualify as a Qualifying Relative dependent, but do not qualify the taxpayer for the Head of Household filing status, meaning that the taxpayer will file as Single with a dependent.

b$.$ No$,$ they do not qualify as a dependent and do not qualify the taxpayer for the Head of Household filing status.

c$.$ No$,$ the taxpayer is not considered a dependent, but they do qualify the taxpayer for the Head of Household filing status.

d$.$ Yes, they are a Qualifying Relative and qualify the taxpayer for the Head of Household filing status.