$5$

Which condition listed below is not required for a taxpayer to qualify as a qualifying widow$($er$)$ with dependent child?

$01$:$16$:$38$

Multiple Choice

The household was the principal place of abode for the entire year of both the taxpayer and their child.

The taxpayer must remarry before the end of the tax year in question.

The taxpayer paid more than half the cost of keeping up a household.