Elroy, who is single, has taken over the care of his mother Irene in her old age. Elroy pays the bills relating to Irenes home. He also buys all her groceries and provides the rest of her support. Irene has no gross income.

1. What is Elroys filing status?

2. Assume the original facts except that Elroy has taken over the care of his grandmother, Renae, instead of his mother. What is Elroys filing status?

3. Assume the original facts except that Elroys mother, Irene, lives with him and receives an annual $5,700 taxable distribution from her retirement account. Elroy still pays all the costs to maintain the household. What is his filing status?