Which of the following statements is true regarding filing status?

Individuals who are married but living apart on the$/$ast day of the tax year can file as Single.

Individuals who are married on the last day of the tax year can file as Married Filing Jointly or Married Filing Separately.

Individuals can file as Head of Household if they pay more than half the cost of keeping up a home. A qualifying person must live with them

for more than half the year $($except a parent$)$ and must be a qualifying child or a related qualifying relative whom they can claim as a

dependent.

None of the statements are true.