Alison and her husband, Tyrone, were married at the beginning of 2022. They separated on June 5, 2022, and Tyrone moved out of the house at that time. Their son, Cam (9), lived with Alison all year. Alison paid more than half of the total cost of keeping up the home in 2022. Alison and Tyrone's divorce was finalized on January 3, 2023. Alison does not wish to file a joint return with Tyrone. What is Alison's most advantageous 2022 filing status and standard deduction?

Qualifying widow(er); $25,900.

Head of household; $19,400.

Married filing separately; $12,950.

Single; $12,950.

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