Which of the following taxpayers may file as a head of household? Frank provides all the support for his mother, Betty, who lives by herself in an apartment in Fort Meyers. Frank pays the living expenses of his mother and properly claims his mother as a dependent. Sheila provides over one-half the support for her 18-year old younger brother, Mark. Mark earned $5,000 working at a fast food restaurant and is saving his money to attend college in the future. Mark lives in Sheilas home. Jeffs wife left him late in December two years ago. No legal action was taken and Jeff has not heard from her since she left. Jeff supported his 6-year-old son, who lived with him throughout the current tax year.