In April of Year 1, Martin Left His Wife, Marianne

Multiple Choice

In April of Year 1, Martin left his wife, Marianne. While the couple was apart, they were not legally divorced. Marianne found herself having to financially provide for the couple's only child (who qualifies as Marianne's dependent) and to pay all the costs of maintaining the household. When Marianne filed her tax return for Year 1, she filed a return separate from Martin. What is Marianne's most favorable filing status for Year 1?

A) Married filing separately.
B) Single.
C) Head of household.
D) Qualifying widow.