which of the following statements accurately describes changes in the qualifying widow(er) (QW) tax filing status for tax year 2017?

a) the taxpayer is entitled to file a joint return with their spouse for the year the spouse died.

b) the taxpayer may file as a qualifying widow(er) in the year after the death of their spouse, even if they remarry during the year following the year in which their first spouse died.

c) the taxpayer no longer must have a qualifying child, stepchild, or adopted child in order to be eligible for the qualifying widow(er) filing status.

d) the qualifying child of a taxpayer who elects to file as qualifying widow(er) no longer has to be a dependent of the qualifying widow(er)