The couple has been living apart for the last two years and both children live with Kano. Kano has provided all the means necessary to support himself and his children. Kano and Hoshi do not file a joint return.

a. What is Kano’s filing status?

b. Assume the original facts except that Kano and Hoshi separated in May of the current year. What is Kano’s filing status?

c. Assume the original facts except that Kano and Hoshi separated in November of this year. What is Kano’s filing status?

d. Assume the original facts except that Kano’s parents, not Kano, paid more than half of the cost of maintaining the home in which Kano and his children live. What is Kano’s filing status?