Which of the following taxpayers may file as a Qualifying surviving spouse for 2022? Austin and Carla were married for five years before Carla's passing in 2022. Austin has not remarried. Austin paid all of the cost of maintaining a home for himself and his son, Joshua (age 10). Joshua lived with Austin for all of 2022 and is his qualifying child dependent. Dale and Maggie were married for three years before Dale's passing in 2020. Maggie has not remarried. Maggie paid all of the costs of maintaining a home for herself and her dependent son, Lionel (age 18). Lionel moved out of her home permanently in November of 2022. He did not pay more than half of his own support for the year. Maggie filed a joint return for 2020. Neil and Debbie were married for five years when Debbie died unexpectedly in 2020. Neil remarried in 2022. Neil paid over half of the cost of maintaining a home for himself, his wife, and his dependent son, Liam (age 6). Liam lived with Neil for all of 2022 and is his qualifying child dependent. Neil filed a joint return for 2020. Ryan and Becky were married for ten years before Ryan's death in 2021. Becky has not remarried. Becky paid over half of the cost of maintaining a home for herself and her dependent daughter, Ella (age 3). Ella lived with Becky for all of 2022 and is her qualifying child dependent. Becky filed a joint return for 2021.