Single taxpayer Albert Able, whose spouse Betty Able died during year $20$x$4,$ has an unmarried child, Donald, age $27,$ living with him for all of tax year $20$x$8.$ Assume that Donald earned $$7,000$ in $20$x$8$ working part time while attending VCU full time. Assume also that Albert paid $100\%$ of the cost of maintaining the home in which Albert and Donal resided for all of $20$x$8$ and that Albert provided $65\%$ of Donald's support during year $20$x$8.$ Albert would like to file his $20$x$8$ form $1040$ using the head of household filling classification. Which of the listed statements is incorrect?

A$.$ Donald is not a "qualifying child" of Albert for the purpose of permitting Albert to file as head of household for year $20$x$8.$

B$.$ Donald is not a "qualifying relative" of Albert for the purpose of permitting Albert to file as head of household for year $20$x$8$

C$.$ Albert can file as head of household for tax year $20$x$8$

D$.$ Albert cannot file as a surviving spouse for tax year $20$x$8$

E$.$ None of the above $-$ all are correct statements