Problem
James (35), an unmarried taxpayer, lives with his sister, Tiana (24), and Aaliyah, his three-year-old niece. Tiana works part-time and earned $3,800 in 2021. Tiana will not claim Aaliyah as a dependent. She will file her return just for the purpose of claiming a refund for tax withheld. James earned $48,000 during the year, and he pays more than half the cost of maintaining the home. What is James's most favorable filing status?