John is an unmarried taxpayer who provides more than half the expenses for his home. His child lives with him for $180$ days during the tax year. John can claim the Head of Household filing status. Is John eligible to claim the Joint Custody Head of Household Credit for the tax year?

Yes, because he provides more than half the household expenses and his child lives with him for a majority of the year

Yes, because he is unmarried and his child lives with him for at least $146$ days

No$,$ because he would need to be filing as Single to claim this credit

No$,$ because the number of days the child lives with him exceeds the $219-$day limit