Filing Status. For the following independent situations, determine the optimum filing sta-tus for the years in question.

a. Wayne and Celia had been married for 24 years before Wayne died in an accident in 2013. Celia and her son, Wally, age 21 in 2013, continued to live at home in 2013, 2014, 2015, and 2016.Wally worked part-time (earning $5,000 in each of the four years) and attended the university on a part-time basis. Celia provided more than 50% of Wallys support for all four years. What is Celias filing status for 2013, 2014, 2015, and 2016?

b. Juanita is a single parent who maintained a household for her unmarried son Josh, age 19. Josh worked full-time and earned $16,000. Juanita provided approximately 40% of Joshs support but provided all the expenses of maintaining the household. What is Juanitas filing status?

c. Gomer and Gertrude are married and have one dependent son. In April, Gomer left Gertrude a note informing her that he needed his freedom and he was leaving her. As of December, Gertrude had not seen nor heard a word from Gomer since April. Gertrude fully supported her son and completely maintained the household. What is Gertrudes filing status assuming she was still legally married?