Sergio and Malena were married for 10 years before Malena unexpectedly passed away in 2021. Sergio has a qualifying child dependent, Tomas (age 6), who lived with him all year. Sergio pays all the cost of maintaining the home for himself and Tomas. Sergio has not remarried. In 2021, Sergio filed his tax return as married filing jointly. Provided Sergio does not remarry by December 31 of the current tax year, what is Sergio's correct and most favorable filing status for 2022? Single. Married filing separately. Qualifying surviving spouse. Head of household. Mark for follow up Question 32 of 50 . Which of the following statements regarding the "tiebreaker" rules for claiming benefits, including the Earned Income Credit (EIC), is TRUE? If the parents choose to file separately, they can split the benefits however they decide. The parent who files first during the filing season takes precedence over the other parent. If the parents are not filing jointly, the parent with whom the child lived for the longer period of time during the year takes precedence. Between two non-parents, the person with whom the child stayed the most nights takes precedence. Mark for follow up Question 33 of 50 . Freida is not married. Her son, Diego, lived with her all year. To claim the filing status of head of household, Freida must: Live in the U.S. more than half the year. Be married on the last day of the tax year. Pay over half of the cost of maintaining the household for herself and Diego. Pay a substantial portion of the cost of maintaining the household for herself and Diego. Mark for follow up Question 34 of 50 . Mrs. Yang is married and does not wish to file a joint return. She provided more than half of the cost of maintaining the home for the tax year, where she and her son lived. Her son is age 11 and her qualifying child dependent. Mr. Yang left on February 14, and Mrs. Yang has not seen her husband since. What is Mrs. Yang's correct and most favorable filing status for 2022? Single. Married filing jointly. Married filing separately. Head of household. Mark for follow up