Which taxpayer may file as head of household? (If the scenario states the dependent is a qualifying child or qualifying relative, it means they have passed all the dependency requirements.)

O Adam is single. Adam and Lee are cousins. They lived together in Adam's home all year. Adam paid al of the cost or maintaining the home for the year. Leg is a quairying relatve dependent of Adam.

Cortez is single. His son Mario (age 20) lived with him all year. Mario is a full-time student, and did not provide more than half of his own support. Mario is a qualifying child dependent of Cortez. Cortez

paid all the cost of maintaining the home for the year.

• Ebony is single. Her friend, Dalia, is her qualifying relative dependent. Ebony and Dalia lived together all year. Ebony paid all of the cost of maintaining the home for the year.
• Rico is single. His girtfriend Marie lived with him all year. Marie's daughter (from a previous marriage), Sola (age 8), also lived in the home all year. Rico paid all of the cost of maintaining the home for the year