Corey (53) suffered the loss of her husband in 2020. Since then, she has maintained a home for herself and her son, Jude (15). Which filing status is most advantageous for her to use on her 2022 return, and what is her standard deduction?

Qualifying widow(er); $25,900.

Head of household; $19,400.

Married filing separately; $12,950.

Single; $12,950.