Dean and Rayann have been married for $25$ years. In $2022,$ they won $$1,000,000$ ata casino. They knew that this would put them in the highest tax bracket for the year. To avoid this, they went to Mexico on December $29$th and obtained a divorce. They continued to live together and plan to file separate returns for $2023$ using the single filing status. They remarry in February of $2023.$ What is their correct filing status for $2023?$ What are the last two numbers of the Revenue Ruling you found to support your answer.a$.$ Married, $-76$b$.$ Single, $-89$c$.$ Married, $-55$d$.$ Single, $101$e$.$ None of the above.