LO$\mathrm{.}4,5$ Comment on the availability of head$-$of$-$household filing status for $2024$ in

each of the following independent situations:

a$.$ Taxpayer lives alone but maintains the household of his parents. In July $2024,$

the parents use their savings to purchase a new BMW for $$62,000.$

b$.$ Taxpayer maintains a home in which she and her dependent father live. The

father enters a nursing facility for treatment of a mental disorder.

c$.$ Taxpayer, a single parent, maintains a home in which she and her unmarried

son live. The son, age $18,$ earns $$5,000$ from a part$-$time job.

d$.$ Assume the same facts as in part $($c$),$ except that the son is age $19($not $18),$ is

not a full$-$time student, and is not disabled.

e$.$ Taxpayer is married and maintains a household in which he and his dependent

stepson live.

f$.$ Taxpayer lives alone but maintains the household where her dependent daugh$-$

ter lives.

g$.$ Taxpayer maintains a household that includes an unrelated friend who qualifies

as his dependent.