For each of the following taxpayers, indicate the filing status for the taxpayer$($s$)$ for $2023$ using the following legend:

Legend Taxpayer Legend Taxpayer

A $$ Single D $$ Head of household

B $$ Married filing a joint return E $$ Surviving spouse $[$qualifying widow$($er$)]$

C $$ Married filing separate returns

Case Description Filing Status

a$.$ Linda is single and she supports her friend, Kayla $($who has no income$),$ including paying all the costs of Kayla$$s housing in an apartment across town.

b$.$ Frank is single and claims his unrelated significant other as a qualifying relative as the significant other lives in the home Frank pays for and the significant other has no income.

c$.$ Arthur is single and he supports his $30-$year$-$old brother, who lives in Arthur$$s home.

d$.$ Leslie$$s spouse died in $2023.$ She has no dependents and did not remarry.

e$.$ Lester$$s spouse died in $2022.$ He has one $17-$year$-$old dependent child that lives with him in the home Lester pays for.