Which of the following statements about a qualifying person for head of household filing status is true?

A. One individual (who is a qualifying person) may qualify more than one taxpayer for head of household filing status.

B. The taxpayer is required to live with a qualifying person for the entire year in order to qualify for head of household filing status.

C. A taxpayer's parent cannot be a qualifying person for purposes of determining head of household filing status.

D. A qualifying person must have a family relationship with the taxpayer in order for the qualifying person to qualify the taxpayer for head of household filing status.