Kent, an unmarried individual, invited his widowed father, Martin, to move into his home in January of this year. Martin's only income item was a $14,000 taxable pension from his former employer. Kent provides about 75% of his father's financial support. What's Kent's filling status and number of exemptions for that year?

In year 1, Harold Weston's wife dies. Following her death, he continues to maintain a household for their son Frank (age 3 ), his qualifying child. What is Harolds filing status in year 1?