MC$\mathrm{.}01-051$

During $2022,$ Manfred, who is $60$ years old and unmarried, provided all of the support of his elderly mother. His mother was a resident of a home for the aged for the entire year and had no income. What is Manfred's filing status for $2022,$ and how many dependents should he report on his tax return?

a$.$ Head of household and $1$ dependent