The filing status qualifying widow$($er$)$ is now called qualifying surviving spouse. Which of the following is true regarding the filing status name change?

A$.$ The same rules that applied to qualifying widow$($er$)$ apply to qualifying surviving spouse

B$.$ Surviving spouses may be able to use the married, filing jointly status in the ten tax years following the year of the spouse's death

C$.$ Surviving spouses who have remarried must file as a single taxpayer

D$.$ The surviving spouse is only eligible to file as a head of household

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