review each of the following scenarios. The first individual mentioned is a primary taxpayer. Assume this person is a US citizen and not a dependent of any one else. Then, given the information provided, selective response that describes a taxpayer who may file as head of household.

A - Clint lived with his wife, Mary, and his 17-year-old stepson, Brad, for the first five months of the year. During that time, Clint paid more than 50% of the cost of supporting the household. In May 2018 the couple divorced, and Mary and Brad moved out.

B - Jan has been raising April, age 6. Aprils mom, Denise, used to live with Jan and April, but Denise moved out into thousand 16 and has not been heard from since. The whereabouts of Aprils father are also unknown. Janet and April are not related, and Jen does not have formal custody, but she cares for April as if she were her own. No one else lives in their household, and Jan provides all of April support.

C - Tracy is a 21-year-old single taxpayer. Two years ago, her 19-year-old sister, Stacey, moved in with her because Stacy was not getting along with her parents. Stacy earn $9000 in 2018 and was a full-time student. Tracy provided more than half of Stacys support.

D - James, age 36, lives with his 62-year-old father, Martin. Martin has health issues and did not earn any income in 2018. James and Maureen live together all year, and James provided all of Martin support. Martins 60-year-old wife, Larreta, lived apart from them. Loretta earned $20,000 during the year and has a tax liability. Marvin and Loretta are filing a joint return.