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. Assume the original facts except that Elroys mother, Irene, lives with him and receives an annual $6,075 taxable distribution from her retirement account. Elroy still pays all the costs to maintain the household. What is his filing status?