Which of the following taxpayers may not file as a head of household in 2021?

Marco provides support for his mother, Sienna, who lives by herself in an apartment in Fort Lauderdale. Marco pays the rent and other expenses for the apartment and does claim his mother as a dependent.

Tammy provides over one-half the support for her 19-year-old brother, Dan. He earned $7,500 in 2021 working at a fast-food restaurant and is saving his money to attend college in 2022. Dan lives in Tammys home.

Juan is married, provides some of the support for his father, Jorge, who lives by himself in an apartment in Manhattan. Juan pays the rent and other expenses for the apartment and does not claim his father as a dependent