Jane is a widow whose spouse died on January $2,$ 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 the entire year. 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 $1$ 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 $1?$

A$.$

Single

B$.$

Head of household

C$.$

Surviving spouse

D$.$

Married filing jointly