In the following cases, does the taxpayer qualify for head-of-household filing status.

(a) Fernando is divorced from his wife. He maintains a household for himself and his dependent mother.

(b) Beverly is divorced from her husband. She maintains a home for herself and supports an elderly aunt who lives in a retirement home.

(c) Cynthia was widowed last year. She maintains a household for herself and her dependent daughter who lived with her during the year.

(d) Dwayne is not divorced, but lived apart from his wife for the entire year. He maintains a household for himself and his dependent daughter. He receives no financial support from his wife.