Choice "C" is correct. For the first subsequent tax year (and all other subsequent tax years) after the death of a spouse with no dependent children, filing status is single.
Choice "b" is incorrect. Filing status is not "surviving spouse" because there are no dependent children.
Choice "d" is incorrect. Filing status is not "married filing separately" in the first subsequent tax year after the death of a spouse since the couple is no longer married.
Choice "a" is incorrect. Filing status is not "head of household" because there are no dependent children and no other qualifying dependents.
