Question 2 of 50.

All of the following individuals can file as head of household EXCEPT __________.

Kathy is an unmarried taxpayer who pays all the costs to maintain her home and provides more than half the support for her five-year-old son with whom she lives.

Daniel is a married taxpayer who lives with and provides more than half the support for his seven-year old daughter. He also provided more than half the costs of maintaining their household. Daniel's wife moved to Colorado permanently in April and has had no further contact with the family.

Charlotte is a married taxpayer who lives with her mother-in-law, Emalyn, and her ten-year-old daughter in Emalyn's home. Charlotte provides more than half the costs of maintaining the household and provides more than half of her daughter's support. Charlotte's husband is in the military and was deployed all year and intends to move back in with Charlotte and the family once his deployment is complete.

Nelson is a married father who lives with and provides all of the support for his two children, ages 7 and 8. Nelson and his estranged wife have not lived in the same residence for at least two years.