If the taxpayer obtains a court decree of annulment, which holds that no valid marriage ever existed, he or she is considered unmarried even if he or she filed joint returns for earlier years. The taxpayer must file amended returns (Form 1040X) claiming which of the following filing status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return?

A. Single B. Head of Household C. Married Filing Separately D. A or B