a taxpayer starts year $1$ as a single individual. On January $4,$ year $1,$ the taxpayer gets married. This person and her spouse adopt a child on May $1,$ year $1.$ The spouse dies suddenly on December $3,$ year $1.$ The taxpayer has not remarried. The child continues to be unmarried and lives with her, but is not her dependent. What tax status should the taxpayer use when filing an income tax return for year $2?$

a$.$ single

b$.$ qualifying widow

c$.$ head of household

d$.$ married filing jointly