Derek, age $46,$ is a surviving spouse. If he has itemized deductions of $$28,250$ for $2023,$ Derek should not claim the standard deduction. Assume that the reference to "surviving spouse" does not meet the term defined in the Internal Revenue Code $($the special filing status that applies for two years following the death of one spouse if the surviving spouse maintains a household for a dependent child$).$ Therefore, Derek is single with no dependent children.

True

False