All of the following are requirements for a married taxpayer to be considered unmarried for the head of household filing status with a standard deduction of $18,350 EXCEPT when the taxpayer____ .

a) Did not live with their spouse during the last six months of the tax year.

b) Files a separate return from their spouse.

c) Pays more than half the cost of maintaining the household for the tax year.

d) Provides the main home of a dependent for the entire year.