Which of the following individuals is NOT considered a qualifying person for the head ofhousehold status when the taxpayer is legally unmarried $($single$)?$a$)$ A child $5-$year$-$old child of the taxpayer who lives in the home all yearb$)$ A brother of the taxpayer who lives in the home $9$ months who has no income andwas fully supported by the taxpayerA parent living in an assisted living facility who has $$20\mathrm{.}000$ of non$-$taxable sociac$)$security income and was supported $($more than half$)$ by the taxpayerd$)$A friend living with the taxpayer the entire year who has no income and was fullysupported by the taxpayer