$16.$ Jane is a widow whose spouse died on December $31,$ Year $1.$ Jane and her spouse did not have any children but Jane's nephew, Phil, moved into her home when Jane's spouse died and lived there throughout Year $1$ and Year $2.$ Phil is $25$ years old and has a part$-$time job but spends most of his time helping Jane. Phil's taxable gross income for Year $2$ was $$10,000.$ Jane pays all the costs of maintaining the home and provides more than half of Phil's support. What is Jane's most advantageous filing status for Year $2?$A$.$ Married filing jointlyB. SingleC. Surviving spouseD. Head of household