Elroy, who is single, has taken over the care of his mother Irene in her old age. Elroy pays the bills relating to Irene's home. He also buys all her groceries and provides the rest of her support. Irene has no gross income.
a) What is Elroy's filing status?
b) Assume the original facts except that Elroy has taken over the care of his grandmother, Renae, instead of his mother. What is Elroy's filing status?
c) Assume the original facts except that Elroy's mother, Irene, lives with him and that she receives an annual $4,500 taxable distribution from her retire- ment account. Elroy still pays all the costs to maintain the household. What is his filing status?