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During 2 0 2 3 , Manfred, who is 6 0 years old and unmarried, provided all of the support of his elderly mother. His

During 2023, Manfred, who is 60 years old and unmarried, provided all of the support of his elderly mother. His mother was a resident of a home for the aged for the entire year and had no income. What is Manfred's filing status for 2023, and how many dependents should he report on his tax return?

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