Which Condition Listed Below Is Not Required for a Taxpayer

Multiple Choice

Which condition listed below is not required for a taxpayer to qualify as a qualifying widower) with dependent child?

A) The household was the principal place of abode for the entire year of both the taxpayer and his or her child.
B) Taxpayer paid more than half the cost of keeping up a household.
C) Taxpayer was eligible to file a joint return in the year the spouse died.
D) Taxpayer must remarry before the end of the tax year in question.