John, age 39 and single, furnishes more than 50% of the support of his parents, who do not live with him; the parent's only source of income are Social Security benefits. John practices as a self-employed interior decorator and has gross income in 2017 of $120,000. His deductions are as follows: $30,000 business expenses and $8,100 itemized.

a. ?	Can Ellen qualify for head of household filing status? Explain.
b.	What is Ellens taxable income for 2017?