Ellen, age 39 and single, furnishes more than 50% of the support of her parents, who do not live with her; their only source of income are Social Security benefits. Ellen practices as a self-employed interior decorator and has gross income in 2015 of $120,000. Her deductions are as follows: $30,000 business and $8,100 itemized.

Can Ellen qualify for head of household filing status? Explain. What is Ellens taxable income for 2015?