Jeff and Riley were married for 35 years when Riley died in July of 2016. The couple has two children who are 6 and 10 years old. Which of the following applies to Jeff regarding filing status?
a) Jeff can file using any status he wants for the next 3 years.
b) Since Jeff's spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 and 2018.
c) Since Jeff's spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2016 only.
d) Since Jeff's spouse died during the year, he may be entitled to the special qualifying widower with dependent child benefits for tax year 2017 only.