Miguel, a Widower Whose Wife Died in Year 1, Maintains

Multiple Choice

Miguel, a widower whose wife died in Year 1, maintains a household for himself and his daughter, who qualifies as his dependent. Miguel did not remarry. What is the most favorable filing status that Miguel qualifies for in Year 3?

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