3. Identify the correct filing status based on the definition below: a. Taxpayer is not married on last day of year. b. Both parties to the marriage agree and take responsibility for the tax return. They must be married on the last day of the year. c. There are two returns filed by the married couple. Each spouse is responsible for reporting his or her own income and tax. d. For the two years after death of a spouse, the surviving spouse may use the joint rates if they have a dependent child living with them. e. Unmarried taxpayer who provides a household for a qualified person living with them. There is an exception for abandoned spouses and for parents living in a retirement home paid for by taxpayer