Horatio and Kelly were divorced at the end of last year. Neither Horatio nor Kelly remarried during the current year and Horatio moved out of state. Determine the filing status of Horatio and Kelly for the current year in the following independent situations:

a. Horatio and Kelly did not have any children and neither reported any dependents in the current year.

b. Horatio and Kelly had one child, Amy, who turned 10 years of age in the current year. Amy lived with Kelly for all of the current year and Kelly provided all of her support.

c. Assume the same facts as in part

(b) but Kelly allowed Horatio to claim Amy as a dependent under the divorce decree even though Amy did not reside with Horatio at all during the current year.

d. Assume the original facts except that during the current year Madison, a 17-

year-old friend of the family, lived with Kelly (for the entire year) and was fully supported by Kelly.

e. Assume the original facts except that during the current year Kelly’s mother, Janet, lived with Kelly. For the current year, Kelly was able to claim Janet as a dependent under a multiple support agreement.