Lucille, age 39 and single, furnishes more than 50% of the support of her parents, who do not live with her. Lucille practices as a self-employed dietician and has gross income in 2006 of $110,000. Her deductions are as follows: $25,000 business and $7,100 itemized.
a. What is Lucille's taxable income for 2006?
b. Can Lucille qualify for head of household filing status? Explain.