Which of the following is a requirement for a taxpayer to claim

the "Qualifying Surviving Spouse" filing status?

Select one:

a$.$ The taxpayer must have been divorced for at least

two years.

b$.$ The taxpayer's spouse must have died within the

current tax year.

c$.$ The taxpayer must have a dependent child and be

unmarried.

d$.$ The taxpayer's spouse must have died within the two

years prior to the current tax year, and the taxpayer must

not have remarried by the end of the tax year.