Which of the following is deductible to arrive at adjusted gross income?

a. Unreimbursed dues paid to the AICPA by an employee of an accounting firm

b. Hobby losses

c. 50% of the medical premiums paid by a self-employed individual

d. 50% of self-employment taxes

Dylan died on March 2, 2020. Ann, his wife, and Lena, their daughter, survive. Lena, age 20 in 2021, is a full-time college student and continues to live at home with her mother. She works part-time, earning wages of $4,950 for the year. What is Ann's filing status for 2021?

		Single
		Married Filing Jointly
		Head of Household
		Surviving Spouse