In the following table, there are four observations with three variables. Which variable is the best fit to be transferred into dummy variables?

Marital Status Age Income

Single $24$ $$45,000$

Married $26$

$$33,000$

Single $33$ $$53,000$

Married $28$ $$59,000$

A$.$ Age

B$.$ Marital Status

C$.$ Income

D$.$ None are a good fit for a dummy variable