Mr. Kale and Mrs Kale married, and Mrs. Kale died 2017 and Mr. Kale a widower with two dependent children living at home. In 2018 and 2019, Mr. Kale filed a return as a surviving spouse. Identify the individual status of Mr. Kale for taxation purpose.

What would be his tax liability for the income $65000 during the year 2020.