Question $8$ of $81.$

Riley is not married. Her son, Sam, lived with her all year. To claim the filing status of head of household, Riley must:

Live in the U$.$S$.$ more than half the year.

Maintain a quality living for the dependent and the household.

Pay over half the cost of maintaining the household for herself and Sam.

Pay a substantial portion of the cost of maintaining the household for herself and Sam.