The taxpayer's spouse died at the beginning of 2010. He has no qualifying child. Which status should the taxpayer select when filing his tax return for 2011?

A. Single
B. Married Filing Separately
C. Married Filing Jointly
D. Qualifying Widow(er)

is it D

2. The tax liability for a married couple with taxable income of $87,312 is:

A. $18,068.

B. $16,599.

C. $14,081.

D. $14,078.

is it C