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Joan, who was divorced in 2022, had filed a joint tax return with her husband in 2021. During 2022, she did not remarry and continued

Joan, who was divorced in 2022, had filed a joint tax return with her husband in 2021. During 2022, she did not remarry and continued to maintain her home in which her two dependent children lived. In the preparation of her tax return for 2022, Joan should file as

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