Joan Johnson is married to a nonresident alien who files federal income tax returns using a June $30$ fiscal year. Joan provides $60\%$ of the cost of maintaining a household in which

a qualifying child of Joan resided for all twelve months of the calendar year. Assuming that Joan seeks to incur the lowest possible income tax liability, what return filing classification will Joan use?

Single

Married Joint

Married Separate

Head of Household

None of the above