Ralph wants to file as Head of Household (HOH) this year. Ralph is claiming two dependent nieces who lived with him the entire year. Ralph receives nontaxable benefits including rent assistance, food stamps, and Medicaid. Ralph is the only person eligible to claim his nieces. Ralphs AGI is $12,000. In determining whether the support test is met for HOH purposes, which of the following is true?

Nontaxable benefits are considered support provided by the recipient.

Nontaxable benefits are considered third-party support, not support provided by the recipient.

Nontaxable benefits are not included when determining if the support test for HOH filing status is met.

Only expenses paid with taxable benefits are considered when determining the support test for HOH filing status.