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Mrs. Ws husband died in Year 1. She has not remarried and has maintained a home for herself and her dependent son, whose personal exemption

Mrs. Ws husband died in Year 1. She has not remarried and has maintained a home for herself and her dependent son, whose personal exemption she can claim. In the summer of Year 3, the son was killed in an automobile accident. What is Mrs. Ws filing status for Year 3? Explain your answer legally (sec from IRC)

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