Read the following scenario and post the appropriate response and your reasoning behind the response. There are many possible correct answers because this is vague information. You will discover that the Tax Code has a lot of black and white rules, but life situations are mostly in gray areas. Please support your answer thoroughly.

Scenario - Becky and Frank were divorced on December 29th. Because of their financial positions, Becky moved out just before the divorce was finalized even though they both worked. They have 2 children and have not remarried. The divorce was mutually respectful with both parents in communication after the divorce for the children's benefit and counseling. They are sitting at your desk for tax preparation... what filing status would you recommend?