Taxpayer is married to a nonresident alien who files federal income tax returns using a June $30$ fiscal year. Taxpayer provides $60\%$ of the cost of maintaining a household in which a qualifying child of Taxpayer resided for all twelve months of calendar year $2023.$ Assuming that Taxpayer seeks to incur the lowest possible income tax liability, what return filing classification will Taxpayer use?

A

Single

B

Married joint

C

Married separate

D

Head of household

E

None of the above