F and B Were Divorced in 1996, Their Divorce Decree

Multiple Choice

F and B were divorced in 1996, their divorce decree gave custody of their child to B, and under a separate written agreement, B surrendered the dependency exemption to F for the current year.F paid child support of $800 in the current year.B provided the other support of $2,000 for their only child.What is B's filing status and her number of exemptions?

A) Head of household and one
B) Head of household and two
C) Single and one
D) Single and two